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Non-Traditional Manufacturer Eligible For Texas Sales Tax Manufacturing Exemption

Overview Typically, a manufacturer is a business that purchases raw materials, processes those materials causing a physical or chemical change to them, and ultimately selling the finished goods to third parties. However, as a recent administrative hearing decision in Texas confirmed, some non-traditional manufacturers may yet qualify for the manufacturing exemption from sales tax. The …

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A Judicial Sales Tax Victory In Texas! (But Beware The Butterfly Effect)

Overview Texas law affords a sales tax exemption for equipment used in manufacturing. However, Comptroller has historically limited this exemption only to equipment used subsequent to the beginning of the processing of tangible personal property. Recent court decisions changed this. The facts In Hegar v. Texas Westmoreland Coal Co., taxpayer argued successfully that excavators qualified …

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Texas Sales Tax Legislative Update: Medical and Dental Billing Services

Overview Many medical and dental service providers rely upon outside assistance to invoice clients for their services, prepare insurance claims, and establish eligibility. Concern has arisen recently in this industry due to a proposed administrative change in interpretation by Texas Comptroller, potentially causing these services to be taxable. However, when the Texas Legislature took up …

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