Texas Franchise Tax: What are COGS?

Published Categorized as Articles, Houston, Tax

With advance tax planning, it is often possible to avoid the Texas franchise tax. If the tax does apply, it can often be minimized by a close reading and application of the rules. The recent Sunstate Equipment Co., LLC vs. Comptroller of Public Accounts, No. 17-0444 (Tex. 2020) case provides an opportunity to consider when… Continue reading Texas Franchise Tax: What are COGS?

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