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Again, the rule generally follows the Tax Code's language and makes a few additions. Metromedia was currently in possession of the unclaimed funds. The taxpayer paid the tax and requested an administrative hearing. As discussed earlier, cases involving this issue are pending in Travis County District Court. The taxpayer was audited and the auditor adjusted the taxpayer's franchise tax report.
The materials used to protect the floor by catching the resin are maintenance or janitorial supplies and do not qualify for the exemption. Comptroller's position is that processing a customer's telecommunication signals does not qualify as processing for the purposes of the manufacturing exemption.
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