Texas Comptroller Affirms Staff’s Sales Tax, Penalty Assessment Against Landscaping Services Provider

october 18, 2022, 5:00 AM

The Texas Comptroller of Public Accounts Sept. 16 decided to adopt an Administrative Law Judge’s (ALJ) recommendation to uphold the Tax Division’s (staff) sales and use tax assessment against Taxpayer, a provider of landscaping services. The staff audited Taxpayer and assessed tax, penalty, and interest. Taxpayer requested redetermination, contending that the audit didn’t consider its cash-basis reporting and used its accrual-basis sales summary instead. Tax payer also requested a tax refund and penalty waiver. The ALJ found: 1) Taxpayer performed taxable landscaping services; 2) Taxpayer provided a notated bank deposit report and tax return but didn’t provide any explanation of the …

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