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SALT Blawg

State and Local Tax Blog

SALT Blawg – State and Local Tax Blog

State and Local Tax ("SALT") issues require state and local tax knowledge. Chamberlain Hrdlicka's SALT Blawg provides exactly that knowledge with news updates and commentary about state and local tax issues.

You can expect to find relevant information about topics such as income (corporate and personal) tax, franchise tax, sales and use tax, property (real and personal) tax, fuel tax, capital stock tax, bank tax, gross receipts tax and withholding tax. SALT Blawg, offers tax talk for tax pros… in your neighborhood.

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On December 15, 2010, the Texas Third Court of Appeals heard oral argument on an appeal by Roark Amusement & Vending, L.P. in response to a lower court's decision upholding the Texas Comptroller's action imposing sales and use tax on the purchase by Roark for toys placed in a claw machine. Roark argued the sales and use tax sale-for-resale exemption applied as the toys in the claw machine were used in the performance of a taxable service. It argued that coin-operated amusement services should be subject "to the integral transfer sales and use tax exemption found in the 'sale for resale' tax exemption statute." Roark alternatively argued that 34 Tex. Admin. Code ยง 3.301(b) is invalid to the extent it excludes Roark's transaction from the sale-for-resale exemption, as the Comptroller improperly limited the Legislature's exemption.

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