Texas Taxes

Recent Issues

2006

December

Sales Tax

• Hearing Review: Home Alarm Inspection
• Hearing Review: Taxability of Ship Lease Payments

Cigarette Tax And Tobacco Products Tax

• FYI: Cigarette Tax and Tobacco Products Tax Increases Take Effect January 1, 2007

Insurance Tax

• FYI: Texas Supreme Court Decision - Unauthorized Insurance Taxes Due From Surplus Lines Insurers

November

STAR System

• FYI: The Best Kept Research Secret in Tax Policy

Sales and Use Tax

• Hearing Review: Items Used by a Convenience and Grocery Retailer to Maintain or Store Prepared Food Are Not Exempt
• FYI: Use of Transitory Entities to Purchase Items Used in Texas

Motor Fuels Tax

• Hearing Review: Beware of Unpaid Taxes When You Buy an Existing Business

Insurance Tax

• FYI: Taxation of Annuity Contracts

Recently Proposed Administrative Rules

• Franchise Tax

October

Sales Tax

• Assignment of Operating Leases - Sales Tax Only Due by Lessors and Lessees

Franchise Tax

• Margin Calculation Letters Now on STAR

Hotel Tax

• Vacation Rentals

Insurance Tax

• Insurance on Tribal Lands

Recently Proposed Administrative Rules

• Natural Gas Production Tax
• Crude Oil Production Tax

September

Sales Tax

• Taxable Sales Price includes Installation Charges
• Dry Cleaners - Environmental Fees and Texas Sales Tax

Motor Vehicle Tax

• Portable Carnival Rides

Motor Fuels Tax

• Biodiesel Fuels and Blends

Insurance Tax

• Self-Insurance Groups for Workers' Compensation

Administrative Rules

• Recently Adopted Rules
• Cigarette and Tobacco Products Regulation
• Coastal Protection Fee
• Natural Gas Production Tax
• Oyster Sales Fee
• State Sales and Use Tax

August

Sales Tax

• Taxes on Restaurant Gift Cards & Complimentary Food and Drinks
• Improper Advertising about Sales Tax
• Stalemate: Streamline

Franchise Tax

• Implementation Continues For New Margin Calculation

Mixed Beverage Tax

• Cost of Goods Sold and Fraud

Insurance Tax

• Thinking Outside the Box

Cigarette Tax & Cigars & Tobacco Products Tax

• Taxes Paid on Cigarettes, Cigars and Other Tobacco Products Tax

Administrative Rules

• Recently Proposed Rules
• Motor Vehicle Sales Tax

July

Sales Tax

• The Raytheon Case: Indirect Charges for State Contractors
• Update on Streamlined Sales Tax
• Sales Tax Holiday August 4-6, 2006
• Summer Fun in the Sun--Keeping it Cool and "Collected"
• Go, Fight, Win... It's almost time for school fundraisers to begin!

Motor Fuels Tax

• A Credit Card is a Credit Card

Franchise Tax

• Apportionment: Real Property Loan Servicing

Insurance

• Volunteer Fire Department Assistance Fund--New Wheels for Sparky

Administrative Rules

• Recently Proposed Rules
• Coastal Protection Fee

June

New Legislation

• Cigarette Tax and Cigars and Tobacco Products Tax
• Franchise Tax
• Insurance Tax
• Motor Vehicle Tax

Administrative Rules

• Recently Proposed Rules
• Cigarette and Tobacco Products Regulation
• Motor Vehicle Sales Tax
• Natural Gas Production Tax
• Oyster Sales Fee
• State Sales and Use Tax

May

Announcement

• Exciting New Research Tool - Reverse Topical Index Searches Now on STAR

Fireworks Tax

• Less Bang From Your Bucks

Motor Fuels Tax

• Importance of Having the Proper License

Mixed Beverage Tax

• Type of Alcohol Permit Determines Tax

Insurance Tax

• Independently Procured Insurance

April

Sales Tax

• Documentation Needed to Prove Out-Of-State Sales
• Fees Relating to Insurance
• When Does "Free" Mean "Free"?

Franchise Tax

• Investment in Subsidiary
• Extension Request for the 2006 Annual Franchise Tax Report

Administrative Rules

• Recently Adopted Rules
• State Sales and Use Tax

March

Sales Tax

• Infield Camping at Racetrack
• I Scream, You Scream, We All Scream for Ice Cream--Sundries, That is
• Chocolate Fountains: Rental or Catering?
• Regional water or wastewater system--Got Water? Get a Sales Tax Refund

Franchise Tax

• Officer and Director Compensation Add Back for S Corporations
• Bonus Depreciation Deducted by Partnership

Hotel Occupancy Tax

• Reimbursement of Taxes and Fees

Crude Oil and Natural Gas Production Tax

• Future Changes in the Crude Oil and Natural Gas Reporting System

Administrative Rules

• Agency Rules Review

February

Sales Tax

• Apparel Used in Manufacturing
• Medical exams and peer reviews performed by physicians--Doctor, a Second Opinion
• Restaurants, CO2, and Texas Sales Tax
• The Raytheon Case: Indirect Charges in Federal Contracts
• Tax exemption for labor to restore property damaged in disaster--Relief for Disaster Victims
• Tax exemption for labor to restore property damaged by wildfires--Relief for Wildfire Victims

Hotel Tax

• Hurricane evacuee and hotel tax--Hurricane Disaster Relief

Motor Fuels Tax

• Fuel Exported, or Sold for Export, to Another State

Cigarette Tax: FYI

• Time to Renew Cigarette, Cigar, and Tobacco Products Permits

January

Motor Vehicle Sales Tax

• Audit methodology--Record Differences
• Modified vehicle--No Proof of Disability

Sales Tax

• Residential use of electricity--Study for Success

Insurance Tax

• Premium Tax Exemption for School Employees' Health Insurance
• Fees and the Insurance Premium Tax

Administrative Rules

• Recently Adopted Rules
• Motor Vehicle Sales Tax

2005

November

Sales Tax

• Internet Access Charges Subject to Sales and Use Tax until November 1, 2007
• Texas and Streamlined Sales Tax

Insurance Tax

• Guaranty Fund Credit

All Taxes

• Credit Interest

October

Sales Tax

• Lubricants for manufacturing equipment--Under Pressure
• Coal dragline--Crack Me Up

Franchise Tax

• Day Care Providers--Child Care Credit

Insurance Tax

• Guaranty Fund Assessment Credits

September

FYI

• New Star System
• Fuel Surcharges are Part of the Sales Tax Base

TIF

• Definition of a telecommunications utility--TIF Luck

Sales Tax

• Conveyor and racking systems-Rack It Up

Insurance Tax

• Guaranty Fund Assessment Credits

2005 - Legislative Issue

• General Provisions (All Taxes)
• Boat and Boat Motor Sales and Use Tax
• Crude Oil, Natural Gas, and Minerals Taxes
• Franchise Tax
• Hotel Tax
• Insurance Tax
• Motor Vehicle Sales and Use Tax
• State Sales and Use Tax
• Local Sales and Use Tax
• Telecommunications Infrastructure Fund Assessment
• 911 Emergency Communications Services

June

Sales Tax

• Installation services--The Case of the Affiliated Transactions
• Estate sales--Estate Sales Tax

Insurance Tax

• Purchasing Groups

May

Sales Tax

• Sales taxes collected in error--The Case of the Costly Error

Motor Vehicle Sales Tax

• Bad debts--The Case of the Bad Debts

Franchise Tax

• Consolidated Reporting is not Allowed

Administrative Rules

• Recently Adopted Rules
• Insurance Tax
• Motor Vehicle Sales Tax

April

Sales Tax

• Safety apparel--The Case of the Missing Evidence

Motor Vehicle Sales Tax

• Motor vehicle sales tax refund--The Case of the Misled Motorist

Franchise Tax

• Political Organization

Administrative Rules

• Recently Adopted Rules
• Amusement Machine Regulation and Tax
• Automotive Oil Sales Fee
• Motor Fuel Tax
• Motor Fuel Tax--Prior to January 1, 2004
• Petroleum Products Delivery Fee
• School Fund Benefit Fee
• Sales Tax and Use Tax

March

Sales Tax

• Tape storage charges--The Case of the Successful Contestant
• Custom computer programs--The Case of the Uncustom Customer

February

Motor Vehicle Sales Tax

• Failure of sale--Car Talk

Sales Tax

• Statute of limitations--Time's Up

Franchise Tax

• Earned Surplus for a Limited Liability Company (LLC)

Administrative Rules

• Recently Proposed Rules
• Amusement Machine Regulation and Tax
• Automotive Oil Sales Fee
• Insurance Tax
• Motor Fuel Tax
• Motor Vehicle Sales Tax
• Petroleum Products Delivery Fee
• School Fund Benefit Fee
• State Sales and Use Tax

January

Sales Tax

• Purchase of services or rental of Tangible Personal Property--High Anxiety
• Splicing fiber optic cable--Laying Down the Line
• Texas Occasional Use Tax Return

Administrative Rules

• Recently Adopted Rules
• Insurance Tax

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