Tax Developments
December 29, 1999
Texas Adopts a Managed Audit Program, by Tiffany Westmoreland.
Recently, the Texas Legislature enacted into law S.B. 1319, which
allows Managed Audits for sales and use taxes under Section 1, Subchapter
B, Chapter 151 of Tax Code Section 151.0231, effective October 1, 1999.
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December 10, 1999
Texas Supreme Court Creates Substantial Potential Tax Refund Opportunity for Texas Taxpayers.
The Texas Supreme Court in
Fleming Foods of Texas, Inc. v. Rylander,
6 S.W.2d 278 (Tex. 1999), recently closed a trap for unwary taxpayers
and created a substantial potential refund opportunity.
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December 10, 1999
California Board of Equalization Revising Audit Manual.
The California
Board of Equalization is in the process of revising its Audit Manual. Some
of the issues being discussed are sampling methods, projection of overpayments,
and procedures for missing documents.
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December 6, 1999
Ryan & Company Obtains Decision to Exempt Repairs of Manufacturing Equipment from Texas Sales Tax.
Ryan & Company recently obtained a final decision in
Comptroller's
Hearing No. 37,457 holding that repairs of manufacturing equipment
for the period October 1, 1993 through December 31, 1994 are partially
exempt under Texas Tax Code § 151.3111(a). Prior to this decision,
the Comptroller had held that such repairs were taxable.
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November 22, 1999
Texas Comptroller Issues Interpretation for Exemption for Piping.
Ryan & Company recently received an administrative ruling from the Texas Comptroller interpreting the statutory changes made to the exemption for piping used in manufacturing.
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November 16, 1999
Texas Sales & Use Tax Managed Compliance: Advantages and Disadvantages.
The 76th Texas Legislature enacted Senate Bill 1319, effective October 1, 1999, to specifically authorize certain taxpayers to report taxes using a percentage-based reporting method.
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November 12, 1999
Texas Update On Naupa Voluntary Compliance Effort.
Several states have agreed to an extension of the unprecedented national cooperative effort to assist holders of unclaimed property comply with state law.
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September 28, 1999
Comptroller Rylander Authorizes Business Tax Credits For Most Counties.
Texas Comptroller Carole Keeton Rylander today released a list of counties where businesses can apply for hundreds of millions of dollars in state tax breaks authorized by the Legislature last session.
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September 10, 1999
Nationwide Unclaimed Property Amnesty.
An unprecedented national cooperative effort is underway to assist holders of unclaimed property comply with state law.
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July 21, 1999
Ryan & Company Wins Suit to Exempt Real Property Modifications from Texas Sales Tax.
Ryan & Company through its legal counsel, Scott, Douglass & McConnico of Austin, Texas, recently won a substantial victory in the taxation of real property construction in Turnkey Construction, Inc. v. John Sharp, et al.; In the 98th Judicial District Court of Travis County, Texas; Cause No. 98-12767.
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June 21, 1999
Review of the 76th Session of the Texas Legislature.
The 76th Texas Legislature made important changes to the Texas tax code affecting businesses and consumers alike.
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March 3, 1999
Texas Court of Appeals Exempts Asbestos Abatement Services.
The Court of Appeals in Rylander v. Associated Technics Company, Inc. et al., 987 S.W.2d 947 (Tex. App. – Austin 1999), has recently reversed the Comptroller's policy of taxing the labor involved in the removal of asbestos from buildings.
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February 9, 1999
Comptroller's Office Issues Unclaimed Property Updates.
Updates on unclaimed property, including information on holder reporting, Y2K compliance, auction of unclaimed property, legislative changes, the unclaimed property amnesty program and Internet access have been issued by the Comptroller's office.
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February 9, 1999
Ryan & Company Obtains Decision to Exempt Roof Replacement from Texas Sales Tax.
Ryan & Company recently obtained a proposed decision in Comptroller's Hearing No. 36,375 holding that the replacement of a roof in a poultry processing plant was nontaxable new construction not taxable repair and remodeling work.
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