Blog
With some of the top tax experts in the business, we regularly publish articles with insight on trending areas of State & Local Tax.
Setting Budgets and Tax Rates in Texas
As the second quarter comes to a close, attention in the property tax industry shifts from the assessment phase of the property tax calendar to the budget and tax rate adoption phase, which ultimately impacts property tax bills issued at the end of the year. Local taxing jurisdictions rely on property tax rates to fund their annual budgets. While assessed property values often receive the most attention from taxpayers, tax rates established by local taxing authorities can have an equally significant effect on the final tax bill and are frequently overlooked by those outside the property tax profession.
Top States for Manufacturing Incentives in 2026
As reshoring activity accelerates, several states have emerged as leaders in attracting manufacturing investment through aggressive incentive programs, workforce initiatives, and infrastructure support. While the right location ultimately depends on a company’s industry, labor needs, logistics strategy, and capital investment profile, Georgia, Texas, Mississippi, South Carolina, and Tennessee continue to stand out in 2026.
Could Invalidated Tariffs Create an Overlooked State Tax Recovery Opportunity?
Recent court decisions involving tariffs imposed under IEEPA have created new questions and potential opportunities for businesses with significant import activity. While many companies are focused on possible federal customs refunds, there may also be an overlooked opportunity to recover related state sales and use tax.
Why This Matters
If tariff costs were included in the purchase price used to calculate sales or use tax, a customs refund may be only part of the recovery story.
For businesses with high import volumes, multistate operations, or complex supply chains, the dollars can add up quickly. Yet these opportunities are often missed when customs and state tax analyses are handled separately.
You Got Approved. You Certified. You Claimed. Now Don’t Lose It.
Over the past four weeks, we’ve walked through the lifecycle of the Texas Enterprise Zone (TEZ) Program — from application and designation, to job certification, to refund filing.
At this stage, many companies assume the process is complete. From a program and statutory perspective, it is not.
Under the Texas Enterprise Zone Program (Texas Government Code Chapter 2303), benefits are not fully realized at the time of refund. They remain subject to ongoing verification tied to job retention, capital investment, and compliance with program requirements.
The final phase of the program is not filing — it is verification, retention, and potential recapture.