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SALT Blawg

State and Local Tax Blog

SALT Blawg – State and Local Tax Blog

State and Local Tax ("SALT") blog 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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Posts tagged texas.

The Solicitor General of the Texas Attorney General has taken the lead and on August 18, 2011 filed a short response to Allcat's petition to declare the new Texas franchise tax unconstitutional. In summary, Texas argues that (i) a tax on the income of an entity does not constitute a tax on a person’s share of that entity’s income, (ii) that the Texas Supreme Court’s ruling should be narrowed to a natural person with an interest in a limited partnership (as opposed to striking down the franchise tax in toto), and (iii) that the last two issues raised by Allcat are not properly before the ...

Categories: Franchise Tax

 By Paul Masters

Any Material Damage Enough to Avoid Sales Tax on Installation Costs for a Roller Coaster, But Likely Not in Texas

The New York Tax Appeals Tribunal has summarily affirmed a recent decision of the Division of Tax Appeals analyzing the applicability of sales and use tax to the $2,000,000 purchase and installation costs paid by Amusements of WNY, Inc. (“WNY”) for the Silver Comet roller coaster. The Tax Appeals Tribunal rejected the Division of Taxation’s appeal on the basis that the Silver Comet could be unbolted from its cement footings and re-erected elsewhere ...

Categories: Sales and Use Tax, SALT

In Hartman REIT Operating Partnership III LP v. Harris County Appraisal Dist., the parent entity ("Hartman Parent")filed a petition to dispute a property tax appraisal by the local taxing authority ("HCAD"). Texas Prop. Code ยง 42.21(b) mandates that the property owner bring a petition for review. But Hartman Parent had earlier transferred the property to its subsidiary ("Hartment Subsidiary") via warranty deed.