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Oil & Gas Tax Exemptions

Vinson & Elkins LLP

The EPA’s Methane Waste Emission Charge: A Tax by Any Other Name

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The Environmental Protection Agency (EPA) has published a proposed rule to assess and collect billions of dollars in methane “waste emission charges” from the oil and gas sector....more

Pillsbury - SeeSalt Blog

South Carolina ALC Says Pipeline Company’s Assets May Qualify for Pollution Control Equipment Exemption

On March 6, 2019, the South Carolina Administrative Law Court entered an order in Colonial Pipeline Co. v. South Carolina Department of Revenue, No. 18-ALJ-17-0443-CC, in which it held that a pipeline company’s assets may...more

Bracewell LLP

Tax Update from the Texas 86th Legislative Session

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Major tax legislative updates occurred as part of the 86th Texas Legislature: Sales and Use Taxes - Marketplace providers (HB 1525) - Texas, and several other states, have enacted legislation that requires...more

Buckingham, Doolittle & Burroughs, LLC

Ohio sales / use tax: Statute expanding oil & gas exemption applies retroactively to purchases of hydraulic fracturing equipment

The Tenth District Ohio Court of Appeals recently applied a statutory amendment clarifying the oil & gas exemption for Ohio sales & use tax retroactively. Interestingly, while this appeal was pending at the Board of Tax...more

Holland & Hart LLP

Colorado Legislative Update: Sales Tax Exemption Legislation Affecting Mining Industry

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At the Colorado Capitol this week, the Tax Expenditure Evaluation Interim Committee voted to move forward with legislation related to the sales tax exemption for the purchases of electricity, gas, and other types of energy...more

Steptoe & Johnson PLLC

PA Requires Oil and Gas Lessees to Withhold State Income Taxes from Nonresident Lessors

Steptoe & Johnson PLLC on

Under Act 43 of 2017 beginning January 1, 2018, anyone that pays Pennsylvania-source non-employee compensation or business income to a non-resident individual or disregarded entity that has a non-resident member, and is...more

Bracewell LLP

Sales Tax Exemption for Manufacturing Held Inapplicable for Oil and Gas Equipment, but Questions Remain

Bracewell LLP on

Southwest Royalties, Inc. v. Hegar, No. 14-0743 (Tex. June 17, 2016)(“Southwest”), addresses the applicability of a sales tax exemption for property sold for use in manufacturing in the context of oil and gas production....more

Gray Reed

Texas Comptroller Prevails in Tax Exemption Claim

Gray Reed on

A fight over the Texas sales tax drew industry-wide attention when the trial judge commented from the bench that he was inclined to exempt purchases of casing, tubing, pumps and related services from Texas state sales tax....more

King & Spalding

Trade & Manufacturing - January 2016

King & Spalding on

Important Decisions Reached in Nairobi at the WTO’s 10th Ministerial Conference - On December 19, the World Trade Organization (WTO) concluded its 10th Ministerial Conference in Nairobi, Kenya. The Ministerial...more

Baker Donelson

Canada’s Energy Politics

Baker Donelson on

Canada’s energy sector may be significantly impacted by the recent election of liberal Justin Trudeau as Prime Minister. The last nine years have seen conservative Stephen Harper at the helm. A known ally of the energy...more

Baker Donelson

Spotlight on Louisiana: 2015 Legislative Session Increases Tax Burdens to Balance State Budget

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Even though Louisiana's 2015 legislative session has concluded, the dust may be far from settled as to how increases in tax burdens meant to balance the State's budget will impact taxpayers. At least one industry trade...more

McNees Wallace & Nurick LLC

Recent PA Sales Tax Guidance Concerning Natural Gas and Other Mining Activities

With all of the natural gas mining activity in Pennsylvania, the Department of Revenue has issued various guidance on what machinery, equipment and supplies falls within the "mining" exemption under Pennsylvania's sales and...more

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