Texas Supreme Court upholds property tax exemption for Student Housing Authority’s dormitory used by summer campers

Texas Supreme Court upholds property tax exemption for Student Housing Authority’s dormitory used by summer campers

On April 24, 2015, the Texas Supreme Court in Texas Student Housing Authority v. Brazos County Appraisal District and Appraisal Review Board for Brazos County Appraisal District rejected a county appraisal district's argument that dormitory-like property owned by the Texas Student Housing Authority (TSHA) lost its … [Read more...]

Update from the Lone Star State:  Helicopter purchases exempt from Texas sales and use tax

Update from the Lone Star State: Helicopter purchases exempt from Texas sales and use tax

In an uplifting post, the Texas State & Local Tax Law Blog (authored by attorney Alan E. Sherman) on February 12, 2014 wrote: This morning, the Texas Third Court of Appeals at Austin issued its opinion in Cirrus Exploration Company v. Combs, et al. . . .  In the opinion, the court held that a taxpayer’s … [Read more...]

Update from the Lone Star State: Inventoried aircraft parts can now be exempt from Texas property taxes for up to 2 years

Update from the Lone Star State: Inventoried aircraft parts can now be exempt from Texas property taxes for up to 2 years

In today's post, the Texas State & Local Tax Law Blog (authored by attorney Alan E. Sherman) states in part: "[S]tatewide taxes aren’t the only ones imposed on aircraft parts in Texas.  Equally important are local ad valorem (property) taxes applicable to aircraft parts held in inventory in this state by … [Read more...]

Texas Supreme Court Not Playing Games, Determines Taxpayer Entitled to Claw-back Refund of Sales Tax Paid on Purchases of Stuffed Animals

Texas Supreme Court Not Playing Games, Determines Taxpayer Entitled to Claw-back Refund of Sales Tax Paid on Purchases of Stuffed Animals

Last month, the Texas Supreme Court in Combs v. Roark Amusement & Vending, L.P. was faced with a “fun” question – whether Roark, an owner of “claw” machines located in malls, grocery stores, and restaurants, was entitled to a sales tax refund for tax paid on stuffed animals used to stock the taxpayer’s … [Read more...]