June 2, 2021, 5:00 a.m.
The Texas Comptroller of Public Accounts decided on April 16 to accept the recommendation of an Administrative Law Judge (ALJ) confirming an excise tax assessment against the taxpayer. The taxpayer was engaged in the rental and leasing of semi-trailers and bought certain trailers in Oklahoma and registered them as commercial fleet vehicles in Texas. The tax department (personnel) checked the taxpayer for compliance with the motor vehicle sales and use tax laws and made an assessment. The taxpayer applied for a redefinition and applied for exemptions under the exemption for interstate motor vehicles. The staff partially changed the exam. Upon further protest from the taxpayer, the ALJ found that the taxpayer could not prove the following: 1) the …
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