Explore 7 court opinions on Nexus For State Taxation. AI-powered plain English summaries, key holdings, and legal analysis.
7 recent cases analyzed in this topic area.
Texas Franchise Tax: Intangible Asset Payments Not Taxable Receipts
Kelly Hancock, Acting Comptroller of Public Accounts of the State of Texas and Ken Paxton, Attorney General of the State of Texas v. Championx, LLC, decided by Texas Court of Appeals on March 12, 2026...
Texas Court Affirms Sales Tax Refund for Exported Resale Goods
In Re PVF Industrial Supply, Inc. v. the State of Texas, decided by Texas Court of Appeals on March 11, 2026, resulted in a plaintiff win outcome. The core dispute involved whether PVF Industrial Supp...
Texas Franchise Tax Not an Unconstitutional Taking, Court Rules
In Re City Wide Franchise Company, Inc. v. the State of Texas, decided by Texas Court of Appeals on March 5, 2026, resulted in a defendant win outcome. This case concerns whether a "franchise tax" imp...
Texas Franchise Tax Dispute: Successor Liability Not Proven
In Re Mattr US Inc.; Shawcor, Inc.; Flexpipe Systems (US) LLC; And Shawcor Composite Production Systems v. the State of Texas, decided by Texas Court of Appeals on February 20, 2026, resulted in a def...
Texas Fails to Pierce Corporate Veil for Franchise Tax Collection
In Re Solaris Transportation, LLC, Solaris Oilfield Infrastructure, Inc., and Solaris Oilfield Site Services Operating, LLC v. the State of Texas, decided by Texas Court of Appeals on January 28, 2026...
Texas court upholds tax exemption for goods in transit
San Patricio County Appraisal District v. Gunvor USA LLC, decided by Texas Court of Appeals on January 8, 2026, resulted in a plaintiff win outcome. The San Patricio County Appraisal District appealed...
Ninth Circuit Upholds Washington's Online Sales Tax Law for Third-Party Sellers
AMAZON.COM SERVS., LLC v. MALLOY (NRAP 5), decided by Nevada Supreme Court on October 30, 2025, resulted in a defendant win outcome. This case concerns Amazon's challenge to a Washington state law req...