SALT Blog – State and Local Tax Blog
State and Local Tax ("SALT") blog issues require state and local tax knowledge. Chamberlain Hrdlicka's SALT Blog provides exactly that knowledge with news updates and commentary about state and local tax issues.
You can expect to find relevant information about topics such as income (corporate and personal) tax, franchise tax, sales and use tax, property (real and personal) tax, fuel tax, capital stock tax, bank tax, gross receipts tax and withholding tax. SALT Blog, offers tax talk for tax pros … in your neighborhood.
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Chamberlain Hrdlicka Blawgs
The Texas Franchise Tax has often been the subject of litigation because of its hybrid structure—formally imposed on taxable margin rather than gross receipts but calculated using revenue-based inputs and apportionment rules. This structure has repeatedly exposed the tax to challenges arguing that despite legislative labeling to the contrary, in substance, it operates as a gross receipts tax. Against that backdrop, the Fifteenth Court of Appeals’ decision in American Airlines, Inc. v. Hancock represents a departure from the assumption that the tax’s structure alone ...