Tax Law

Recent Posts

Michigan Court of Appeals Holds that Use Tax is Due on Phones Given to Customers
Posted on 12 Mar 2019 by Eversheds Sutherland LLP

On February 12, 2019, the Michigan Court of Appeals upheld the imposition of use tax on phones that were given away for no charge by a company in conjunction with its sale of mobile phone service contracts. The company sold service contracts for a single... Read More

Wind Farm Battery System Not Eligible for Manufacturing Exemption in Texas
Posted on 14 Dec 2018 by Eversheds Sutherland LLP

The Texas Comptroller ruled that the purchase of a battery system did not qualify for the manufacturing exemption from Texas sales and use taxes because it was used to store electricity, not manufacture it. The taxpayer operated a wind farm and began... Read More

Shades of Gray: Comptroller Rules Online Training Courses Are Non-Taxable Services, Not Taxable Information Services
Posted on 5 Nov 2018 by Eversheds Sutherland LLP

The Texas Comptroller ruled that a taxpayer, which provided education and networking services for the property management industry, was not providing “information services,” but rather a non-taxable service. Taxable information services involve “furnishing... Read More