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Guidebook to Texas Taxes (2022)

Guidebook to Texas Taxes (2022)

Author: CCH State Tax Law Editors; G. Brint Ryan; Eric L. Stein J.D., LL.M., CPA
Publisher: CCH U.S.
ISBN: 9780808056683
Published In: February 2022
Format: Paperback , 372 pages
Jurisdiction: U.S. ? Disclaimer:
Countri(es) stated herein are used as reference only

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The Guidebook to Texas Taxes is the perfect resource for concise and reliable information for practitioners working with state taxation in Texas. Designed as a quick reference work, the Guidebook presents succinct discussions of state and local taxes, describing the general provisions of the respective tax laws and regulations and highlighting significant cases and administrative rulings. This annual publication is useful to tax practitioners, in-state and multi-state businesspersons, and those who are obligated to file Texas returns or are engaged in tax compliance and planning with Texas taxes.

This authoritative Guidebook is the one source those involved with Texas taxation need for timely and accurate answers in a convenient and accessible desktop format. It presents concise coverage of the taxes of major interest, including:

- real and personal property tax

- franchise taxes

- sales and use taxes

- excise taxes

Other Texas taxes are summarized, as well, with emphasis placed on persons or transactions subject to tax, exemptions, basis and rate of tax, and returns and payment.

For the user's convenience in determining what is new in the Texas tax law, a special Highlights of Tax Changes section is included to provide at-a-glance awareness of key legislative developments in the law. While this handbook focuses on the law applicable to the filing of income tax returns in 2021 for the 2020 tax year, legislative changes effective after 2020 are also noted with an indication of the effective date to avoid confusion and to assist in future tax planning. Helpful references to both the Texas and related federal provisions are provided throughout for those who wish to more fully examine explanations and the text of the applicable law. Also, detailed Tables of Contents and an organized presentation of the content combine to make pinpointing critical information quick and easy. Detailed references to specific paragraphs in the comprehensive CCH Texas Tax Reports subscription service are also provided throughout the Guidebook to assist users in further, more comprehensive tax research and tax planning.

Highlights of 2017 Texas Tax Changes
Tax Calendar
Part I - Tables
Part II - Franchise tax
Part III - Sales and Use tax
Part IV - Inheritance Taxes
Part V - Property Taxes
Part VI - Miscellaneous Taxes
Part VII - Administration and Procedure
Part VIII - Doing Business in Texas
Part IX - Unclaimed property

CCH Tax Law Editors represent a highly experienced staff of writers, analysts and editors with professional designations including J.D., LL.M., C.P.A., M.B.A., M.S.A., M.L.S. and E.A.

This experienced body of tax experts covers the full scope of U.S. Federal and State tax as well as international tax, estate tax, planning issues, accounting and audit standards and all current tax law developments. CCH Tax Law Editors focus on providing expert analysis and customer-driven workflow solutions.

G. Brint Ryan , MS, CPA is the Founder and Managing Principal of Ryan & Company, a national state and local tax consulting firm. Mr. Ryan is the practice leader for the firm's transaction tax consulting practice.

Mr. Ryan is a graduate of the University of North Texas, where he received his Bachelor of Science degree in Accounting and Master of Science degree in Accounting with an emphasis on taxation. He is a member of the American Institute of Certified Public Accountants, the Texas Society of Certified Public Accountants, the Institute for Professionals in Taxation, and the Dallas/Fort Worth State Tax Association.

Mr. Ryan serves on the Board of Directors of the Texas Taxpayers and Research Association and previously served as the Executive Director of the Dallas/Fort Worth State Tax Association. He is currently an appointee to the Texas Comptroller's Tax Advisory Group.

Eric L. Stein, J.D., LL.M., CPA--is the managing principal of Ryan & Company's Austin office, where his practice includes supervising franchise tax reviews, unclaimed property reviews, transactional analysis, tax planning, nexus studies, and representing clients at the administrative hearings level in various states with franchise tax and sales and use tax matters.

Before joining Ryan & Company, Mr. Stein served as an administrative law judge and supervising hearings attorney in the Franchise Tax Section for the Texas Comptroller of Public Accounts. He has also worked as a legal counselor for the Public Utility Commission of Texas, an associate with a Boston law firm, and a senior manager with two national accounting firms in Dallas.

Mr. Stein is a frequent speaker at conferences providing presentations on administrative proceedings and litigation, current Texas franchise tax issues, and unclaimed property. He is a member of the Texas Society of CPAs where he has chaired the State Taxation Committee. He is also a member of American Institute of Certified Public Accountants, the Institute for Professionals in Taxation, the Dallas/Fort Worth State Tax Association, the American Bar Association, and the Texas Bar Association.

He earned a Bachelor of Business Administration Degree from the University of Texas at Austin, a J.D. from Texas Tech University School of Law, and an LL.M. in Taxation from the Boston University School of Law. Mr. Stein is also a Certified Public Accountant.