The Texas Comptroller of Public Accounts Feb. 17 affirmed a sales and use and franchise tax assessment, penalty, and interest assessed by the Tax Division (staff) against Taxpayer, a telecommunications service provider. On audit, the staff found Taxpayer liable for the tax because Taxpayer provided services within the state through an employee. Also, Taxpayer provided no tax due reports for the tax years at issue and didn’t provide a franchise tax report for 2014. Taxpayer protested and requested redetermination of the assessment. The Administrative Law Judge (ALJ) found that: 1) Taxpayer was an out-of-state seller with a sales and use ...
