Montaye Sigmon

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Montaye Sigmon advises clients regarding compliance with a variety of employee benefits-related laws and regulations including ERISA, COBRA, and the Affordable Care Act, and privacy and data security laws including the EU’s General Data Protection Regulation (GDPR) and the California Consumer Privacy Act. Montaye also counsels corporate clients regarding state and local tax matters, including sales and use taxes, franchise and income taxes, and excise taxes.

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Texas Supreme Court Rejects Texas Comptroller’s “Receipt-Producing, End-Product” Act Test for Sourcing Receipts from Services

On March 25, the Texas Supreme Court issued a highly-anticipated decision concerning the proper test to source receipts from services for purposes of Texas franchise tax. By statute, receipts from a “service performed in this state” must be sourced to Texas, as the first step in calculating the amount of franchise tax owed by a … Continue Reading