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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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Posts tagged Texas Constitution.

 by William Grimsinger

On Monday, November 28, 2011, the Texas Supreme Court ruled that the margin tax does not violate the Texas Constitution (specifically, the Bullock Amendment at Article VIII, Section 24) because it is not a tax on the net incomes of natural partners and that the Court did not have jurisdiction to entertain an equal and uniform taxation challenge.

This decisive ruling, with seven justices in the majority and two dissenting, puts an end to speculation about the fate of the margin tax.  The margin tax will remain in place at least through 2012 and likely 2013.  However ...

Categories: Texas