Judge Dietz Reverses Judge Dietz on Manufacturing Exemption Travis County District Judge John Dietz yesterday afternoon issued a much anticipated final judgmentin Southwest Royalties v. Combs, ruling in favor of the State and denying all requested sales tax refunds pursuant to the claim that machinery and equipment used to extract oil and gas qualifies for…

Southwest Royalties Reheard: Decision Pending Several weeks ago Travis County District Court Judge John Dietz issued a bench ruling in favor of the plaintiffs in Southwest Royalties v. Combs, deciding that the sales tax exemption for property used in manufacturing equipment (151.318) applied to certain oil and gas extraction activities. The Comptroller’s Office had provided…

Court Decision: Sales Tax Exemption for Property Used in Manufacturing In Southwest Royalties Inc. vs. Combs (D-1-GN-09-004284), argued earlier this week in Travis County’s 250th District Court, Judge John Dietz ruled from the bench in favor of the plaintiff’s contention that well machinery and equipment used to extract oil and gas were eligible for the…

Comptroller Draft Sales Tax Rule on Refunds: TTARA Conference Call Scheduled The Comptroller has shared a draft of a proposed sales tax rule with TTARA for comment. A copy of the draft is available here. The draft rule would make changes to sales tax rule 3.325 dealing with refunds. This rule was rewritten last July…

This update is available here:  http://www.ttara.org/files/document/file-4f5a6b38a7ede.pdf