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The Court refers to the tax as a "sales tax"; however, it was a "transaction privilege" or gross receipts tax based on Complete Auto's gross receipts. Complete Auto paid the taxes of $122,160.59 under protest, and then undertook a refund action in the Chancery Court of the First Judicial District of Hinds County. Complete Auto claimed that its ...
The United States District Court for the Northern District of Texas (in case citations, N.D. Tex.) is a United States district court. Its first judge, Andrew Phelps McCormick, was appointed to the court on April 10, 1879. The court convenes in Dallas, Texas with divisions in Fort Worth, Amarillo, Abilene, Lubbock, San Angelo, and Wichita Falls.
In 2016, 1,647 cases (or 36.4%) of the nation's patent cases were filed in the Eastern District, which was again more than the total number of lawsuits filed in the District of Delaware (455 cases or 10.1%), Central District of California (290 cases or 6.4%), Northern District of Illinois (247 cases or 5.5%) and Northern District of California ...
The United States District Court for the Western District of Texas (in case citations, W.D. Tex.) is a federal district court. The court convenes in San Antonio with divisions in Austin, Del Rio, El Paso, Midland, Pecos, and Waco. It has jurisdiction in over 50 Trans-Pecos, Permian Basin, and Hill Country counties of the U.S. state of Texas.
The Supreme Court of the United States has heard numerous cases in the area of tax law. This is an incomplete list of those cases. This is an incomplete list of those cases. Article One
The court's headquarters is in Houston, Texas, and has six additional locations in the district. Appeals from cases brought in the Southern District of Texas are taken to the United States Court of Appeals for the Fifth Circuit (except for patent claims and claims against the U.S. government under the Tucker Act, which are appealed to the ...
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Texas allows two discounts for merchants, as incentives to prepay and timely file sales tax returns: a 0.5% discount if the sales tax return is timely filed and payments made, and an additional 1.25% discount for prepayment of taxes before filing.