Businesses that manage vehicle fleets may have to pay both motor vehicle and motor fuel taxes under Texas law. This can amount to a substantial tax burden. Recognizing that this is the case, the Texas Comptroller’s Office strictly enforces compliance in this area, and companies that have overlapping vehicle-related state […]
As a general rule, boats and boat motors are subject to sales and use tax under Texas law. This means that sellers must generally collect sales tax at the time of sale, and if a seller does not, the purchaser must pay an equivalent use tax to the Texas Comptroller’s […]
Texas aircraft sales and use tax audits can expose owners and other parties to substantial liability. If an audit leads to allegations of intentional tax evasion or tax fraud, facing criminal prosecution could be a very real concern as well. As a result, when facing one of these audits, an […]
Energy companies operating in Texas and other states may be subject to the taxing authority of each state in which they operate. This is true whether they have a physical presence in the state or they have economic nexus with the state based on their in-state sales. For energy companies […]
Oilfield services present unique compliance challenges regarding Texas sales tax. While many oilfield services are exempt from sales tax, some are not, and those that are exempt may be subject to Texas’ miscellaneous gross receipts tax or other state taxes. However, the Texas Comptroller’s Office makes clear that this complexity […]
Companies involved in Texas’ energy industry can face substantial state sales tax liability. However, equipment and supplies used within the energy industry are also subject to state sales tax exemptions in many cases. As a result, when facing Texas sales tax audits, it is imperative for companies in Texas’ energy […]
Companies involved in Texas’ oil and gas industry must strictly comply with the state’s sales tax laws. Sales tax is among the state’s most important sources of revenue, and with the size of Texas’ oil and gas industry, tax collection within the industry is a priority for the Texas Comptroller’s […]
When it comes to Texas sales tax, inability to pay is not an excuse for noncompliance. The Texas Comptroller’s Office expects companies to properly collect and remit sales tax, and it uses liens, levies, asset seizures, and other tools to enforce compliance when necessary. So, what if your company cannot […]
For companies facing substantial Texas sales tax liability following an unfavorable audit or an unsuccessful appeal, paying the full amount due is not necessarily the only option available. Companies that have independently identified Texas sales tax delinquencies may also have options to pay less than the full amount they owe. […]
If your company is facing a substantial Texas sales tax assessment, what should you do? Should you fight the Texas Comptroller’s determination of your company’s sales tax liability? Or, should you target a settlement that mitigates your company’s financial responsibility? As you might expect, the short answer is, “It depends.” […]