Petition for Writ of Mandamus - Filed - Supreme Court of Texas

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TAX CODE CHAPTER 171. FRANCHISE TAX http://www.statutes.legis.state.tx.us/Docs/TX/htm/TX.171.htm Page 43 of 88 6/25/2012 indirectly owns or controls a controlling interest in another entity. (o) If a taxable entity, including a taxable entity with respect to which cost of goods sold is determined pursuant to Section 171.1014(e)(1), whose principal business activity is film or television production or broadcasting or the distribution of tangible personal property described by Subsection (a)(3)(A)(ii), or any combination of these activities, elects to subtract cost of goods sold, the cost of goods sold for the taxable entity shall be the costs described in this section in relation to the property and include depreciation, amortization, and other expenses directly related to the acquisition, production, or use of the property, including expenses for the right to broadcast or use the property. Amended by: Acts 2006, 79th Leg., 3rd C.S., Ch. 1, Sec. 5, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282, Sec. 14, eff. January 1, 2008. Acts 2007, 80th Leg., R.S., Ch. 1282, Sec. 15, eff. January 1, 2008. Sec. 171.1013. DETERMINATION OF COMPENSATION. (a) Except as otherwise provided by this section, "wages and cash compensation" means the amount entered in the Medicare wages and tips box of Internal Revenue Service Form W-2 or any subsequent form with a different number or designation that substantially provides the same information. The term also includes, to the extent not included above: (1) net distributive income from a taxable entity treated as a partnership for federal income tax purposes, but only if the person receiving the distribution is a natural person; (2) net distributive income from limited liability companies and corporations treated as S corporations for federal income tax purposes, but only if the person receiving the distribution is a natural person; (3) stock awards and stock options deducted for federal income tax purposes; and (4) net distributive income from a limited liability
TAX CODE CHAPTER 171. FRANCHISE TAX http://www.statutes.legis.state.tx.us/Docs/TX/htm/TX.171.htm Page 44 of 88 6/25/2012 company treated as a sole proprietorship for federal income tax purposes, but only if the person receiving the distribution is a natural person. (b) Subject to Section 171.1014, a taxable entity that elects to subtract compensation for the purpose of computing its taxable margin under Section 171.101 may subtract an amount equal to: (1) subject to the limitation in Subsection (c), all wages and cash compensation paid by the taxable entity to its officers, directors, owners, partners, and employees; and (2) the cost of all benefits, to the extent deductible for federal income tax purposes, the taxable entity provides to its officers, directors, owners, partners, and employees, including workers' compensation benefits, health care, employer contributions made to employees' health savings accounts, and retirement. (b-1) This subsection applies to a taxable entity that is a small employer, as that term is defined by Section 1501.002, Insurance Code, and that has not provided health care benefits to any of its employees in the calendar year preceding the beginning date of its reporting period. Subject to Section 171.1014, a taxable entity to which this subsection applies that elects to subtract compensation for the purpose of computing its taxable margin under Section 171.101 may subtract health care benefits as provided under Subsection (b) and may also subtract: (1) for the first 12-month period on which margin is based and in which the taxable entity provides health care benefits to all of its employees, an additional amount equal to 50 percent of the cost of health care benefits provided to its employees for that period; and (2) for the second 12-month period on which margin is based and in which the taxable entity provides health care benefits to all of its employees, an additional amount equal to 25 percent of the cost of health care benefits provided to its employees for that period. (c) Notwithstanding the actual amount of wages and cash compensation paid by a taxable entity to its officers, directors, owners, partners, and employees, a taxable entity may not include more than $300,000, or the amount determined under Section 171.006, per 12- month period on which margin is based, for any person in the amount of wages and cash compensation it determines under this section. If a person is paid by more than one entity of a combined group, the
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No. __________ In The Supreme Court
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TABLE OF CONTENTS IDENTITY OF PARTI
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Rylander v. Fisher Controls Int’l
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U.S. CONST. art. 1, § 8...........
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STATEMENT OF JURISDICTION Section 1
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STATEMENT OF FACTS I. The Margin Ta
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taxable entity and to owners of cer
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Texas. Id. Nestle conducts exclusiv
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the same standard for all taxpayers
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esults in an arbitrary amount of co
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Page 23 and 24: twice the tax rate. There is no rat
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Page 119 and 120: UNITED STATES CONSTITUTION AMENDMEN
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Appendix 4 Texas Constitution Artic
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(f) The occupation tax levied by an
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C -ki§, rod, AO ;i* 2012 Texas Fra
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Report (Form 05-163) annually to af
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Final Reports An entity that ceases
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An affiliated group can include:
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entity at the address listed on the
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Specific Line Instructions for Each
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• For a taxable entity filing as
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Item 11. Cost of goods sold (COGS)
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To compute Net Distributive Income
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Item 30, Tax due Item 28 multiplied
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e included in the combined group re
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Form 05-166 Texas Franchise Tax Aff
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Note: Do not enter any amount relat
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Appendix 6 Affidavit of Alan Pasets
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would have had a compensation deduc
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:x1:12 Texas Franchise Tax Public I
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PAYER'S name, street address, city,
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WINSTEAD Austin Dallas Fort Worth H
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Texas Comptroller of Public Account
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Exhibit A Nestle USA, Inc. Nestle T
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11E Co May 15, 2012 COMPTROLLER OF
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AFFIDAVIT OF DONALD DEERE 1. My nam
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Revised Draft 10/19/2011 Economic A
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CAUSE NO. Filed 12 June 15 P3:17 Am
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activities in Texas, it is subject
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determination of the tax rate, cont
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elationship to the value of the Pri
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excess of $330,000. See id. §§ 17
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discriminate against interstate com
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Petition for Writ of Mandamus - Filed - Supreme Court of Texas

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