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Court Cases: Sales And Use Tax, Franchise Tax, Collections, Adopted Rules, Proposed Rules | TaxConnections Court Cases: Sales And Use Tax, Franchise Tax, Collections, Adopted Rules, Proposed Rules
Court Cases Sales and Use Tax Manufacturing Exemption Hegar v. Tex. Westmoreland Coal Co., Case 21-1007 (Tex. Sept. 30, 2022)—In this case, the Texas Supreme Court denied the Comptroller’s petition for review, leaving the decision of the Third Court of Appeals in favor of the taxpayer in place. The Court of Appeals had held that equipment used Court Cases: Sales And Use Tax, Franchise Tax, Collections, Adopted Rules, Proposed Rules