Texas Comptroller Affirms Sales and Use Tax Assessment Against Landscaping Company

The Texas Comptroller of Public Accounts Dec. 13, 2021 affirmed a sales and use tax assessment issued to Taxpayer, a landscaping services provider. The Tax Division’s (staff) audited Taxpayer and made an assessment that included the tax and interest but waived the penalty. Taxpayer provided documentation such as bank statements, but not sales or purchase invoices or sales summaries. The auditor estimated the audit using the bank statements to determine additional taxable sales due to lack of documentation. Taxpayer requested redetermination. The staff partially waived interest. Taxpayer contended that the audit was incorrect because it included nontaxable sales. The Administrative ...