Publisher's Synopsis
CCH's 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 multistate businesspersons, and those who are obligated to file Texas returns or who 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. The Guidebook includes additional practical tips, pointers and examples to practitioners by G. Brint Ryan, M.S., CPA and Eric L. Stein, J.D., LL.M., CPA of the state and local tax consulting firm, Ryan & Company. This valuable new commentary helps practitioners further apply the complex principles of Texas tax law to specific practice situations. 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 2015 for the 2014 tax year, legislative changes effective after 2014 are also noted with an
