[lemma=action | tag=NN] | [lemma=□ | □]
[lemma=action | tag=NN] | [lemma=wonder | □]
[lemma=action | tag=NN] | [lemma=action | □]
As a result , multi-level marketing and direct sales companies are required to collect and remit Texas sales and use taxes for their independent distributors . ( Reading :) Dear Richard Nilsen : Contained in the most recent press release regarding the biology curriculum , the following was stated : The assistant superintendent in charge of curriculum development , Mr. Baksa , in coordination with the science department teachers , the district solicitor , and the school board , has developed the following procedural statement to use in implementing the new biology curriculum language . Other proposed changes reflect agency policy concerning accounting-year-ending dates , revisions to other section references , the filing of amended reports as a result of Internal Revenue Service audits and the payment of jeopardy determinations . Consequently , it does not have to throw back sales made into that state , and as a result its apportionment factor is lower and its franchise tax liability is lower . When the lessor was audited , the auditor assessed tax on the reimbursement as an amount paid for remodeling commercial realty ( a taxable service ) . The taxpayer in that letter had asked that the one - year statute of limitations contained in Chapter 153 , Texas Tax Code , be narrowly applied to refunds of motor fuels taxes related to the purchase , use , delivery , export or loss of fuels by fire or other accident . A taxpayer argued that the provisions in Chapter 153 of the Tax Code apply to refunds of tax paid on motor fuels purchased , used , delivered , exported or destroyed by fire or other accident and not to accounting errors that resulted in overpayments of fuels tax . Chapter 26 , to increase the fees imposed on petroleum products withdrawn from a bulk facility and delivered into a cargo tank or barge or imported into this state in a cargo tank or barge for delivery to another location . A 's investment in B was eliminated as a result of the merger . Although Rule 3.357 provides definitions of new construction and remodeling , these definitions do n't provide much guidance when the improvements are performed on structures that are not buildings , such as cable transmission systems . We audited the contractor who installed the system and assessed tax on the installation as taxable remodeling of real property . In the subsequent administrative hearing , the judge explained that inasmuch as ( a ) the theme park existed before the system was added , and ( b ) that the system merely upgraded or enhanced the park , the installation was taxable as real property remodeling . As a result , we sent a letter to hotels and motels explaining that the United States government is exempt from state , city and county hotel occupancy taxes when paying the hotel directly for the room . A. ( Reading :) In coordination with the science department teachers , the district solicitor , and the school board , Mr. Michael Baksa , the assistant superintendent in charge of curriculum , developed the following procedural statement that will be read to all students as the new biology curriculum is implemented beginning in January , 2005 . He and I both went through every word of every chapter . The installation of a scale into the floor of an existing building , driveway , or road is taxable as nonresidential remodeling . That means that any amount identified as a tax , fee or assessment and collected from customers must be clearly labeled as a " reimbursement , " or that amount must be sent to the state in addition to the TIF assessment . I then called the assistant principal of the school to make him aware that the mural had disappeared , and asked him if he would investigate as to what happened to that mural . Certain expense records ( employee reimbursement checks , telephone records ) did establish the taxpayer 's presence in one state and the sales in that state were excluded from Texas receipts for the period evidenced by those documents . When overpayments of fuels taxes were made as a result of a " mistake of law or fact , " the taxpayer asked us to apply the general four-year statute of limitations in Chapter 111 .