Tax Developments
October 27, 2000
BNA Tax Management Releases Texas Franchise Tax Portfolio Authored by
Eric L. Stein, Principal of Ryan & Company.
Washington, D.C. - Texas Franchise Tax, Portfolio #2400, recently released by BNA
Tax Management, provides a detailed discussion on a wide range of issues
dealing with the taxation of corporate entities in Texas and addresses
important considerations for all business enterprises doing business
in the state.
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October 17, 2000
Louisiana Supreme Court Rules on Local Exemption for Property Purchased
for Rental Purposes.
In 1999, the Louisiana Legislature passed an exemption from local sales/use
tax on property purchased for rental purposes. The exemption requires
a phase in on a percentage basis effective July 1, 1999.
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October 5, 2000
Louisiana Department of Revenue and Taxation Denies Refunds for Tax
Paid in Error.
The Louisiana Department of Revenue and Taxation (the "Department"),
relying on La. RS 47: 1621, has denied refunds of overpayments the Department
agrees were paid in error.
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September 27, 2000
Ryan & Company Obtains Decision to Exempt Roof Replacement from
Texas Sales Tax.
Ryan & Company recently obtained a final decision in
Comptroller's
Hearing No. 36,375 holding that the replacement of a roof in a poultry
processing plant was non-taxable new construction not taxable repair
and remodeling work.
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August 28, 2000
Ryan & Company Tax Incentives Practice Manager, Karin Richmond Provides
Testimony on Incentives to the Texas House Ways and Means Committee.
On August 28, 2000, the Texas House Ways and Means Committee held its
final hearing on the Interim Charges placed before it by House Speaker
Pete Laney. One of the specific charges to the Committee was to: "Review
the tax exemptions and credits approved by the 76th Legislature..."
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July 7, 2000
Texas House Ways and Means Committee Meets in Dallas.
The charge for the day was to "Study the economic impact of Internet
commerce on state and local tax revenues; and to monitor the activities
and recommendations of the federal Advisory Commission on Electronic
Commerce (ACEC)."
More>>
January 7, 2000
California Board of Equalization Approves Some Revisions in Audit Manual.
The five elected members of the California Board of Equalization
voted to approve many revisions in the Audit Manual at a public meeting
in Sacramento on January 4, 2000.
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