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TX Supreme Court Comptroller

Freeman Law

Texas Supreme Court Declines to Hear Comptroller Sovereign Immunity Case

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The Texas Supreme Court recently denied a petition for review of decision of the Texas Fourteenth Court of Appeals’ decision in West Exchange, Inc. v. Hegar. This case illustrates the importance of complying with all...more

Eversheds Sutherland (US) LLP

Texas Comptroller finally gets serious; proposes amendments to franchise tax sourcing in light of Sirius XM 

The Texas Comptroller of Public Accounts (the Comptroller) published proposed amendments to Texas’ franchise tax apportionment rule in the January 20 issue of the Texas Register, discarding the now-repudiated...more

Freeman Law

Texas Tax Roundup | June 2022

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Things have been heating up this summer. Let’s see what’s been cooking with the Texas Comptroller’s office....more

Freeman Law

Texas Tax Roundup | March 2022

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Huh whuh? . . . Well . . . Well, howdy! Nice, erm, um well . . . Nice to see ya’ll again at or near this nebulous home home on the range of Texas taxability! Welcome back to another tax-packed installment of all things Texas...more

Freeman Law

Sirius XM Radio, Inc. v. Texas Comptroller (March 25, 2022) Texas Supreme Court Addresses Texas Franchise Tax Apportionment

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Sirius XM Radio, Inv. v. Hegar (Texas Comptroller of Public Accounts), No. 20-0462, __S.W.3D__ (Tex. March 25, 2022) Issue: Under Texas law, are Sirius XM’s monthly subscription fees from Texas users are receipts from a...more

Pillsbury - SeeSalt Blog

Texas Supreme Court Sides with Sirius XM’s “Straightforward” Interpretation of Service Receipt Sourcing Statute

The Texas Supreme Court issued a decision holding that service receipts are sourced to the physical location of the taxpayer’s personnel or equipment that performed the service for which the customer paid. The decision...more

K&L Gates LLP

Sirius XM Radio, Inc. v. Hegar: Texas Supreme Court Rejects Comptroller Franchise Tax Apportionment Interpretation

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In a much anticipated opinion addressing Texas franchise tax apportionment, the Texas Supreme Court ruled on 25 March 2022 in favor of the taxpayer, overturning a court of appeals decision that had upheld the Texas...more

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