Texas High Court Denies Reviewing Case that Exempts Equipment Used to Excavate TPP from Realty

The Texas Supreme Court denied the Texas Comptroller of Public Accounts’ petition for review of a Texas Court of Appeals ruling from 2021, which held that a taxpayer who extracted and processed coal for ultimate sale was entitled to Texas’ sales and use tax manufacturing exemption on purchased excavating equipment under the provided facts.

Source Deloitte

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