DLG Luce – Austin – Texas Supreme Court Dismisses Second Business Tax Case

As reported in the Austin American Statesman earlier today, the Texas Supreme Court dismissed a second case which challenged Texas’ business tax, claiming that the Court did not have the authority to hear the case. 

The Texas case was filed directly with the Texas Supreme Court, per the law in Texas. However, the Texas Supreme Court dismissed the case finding that Nestle USA and the other two businesses filing the case did not meet the criteria to warrant the Court’s answer. 

In the first case that was filed with the Court, the Texas Supreme Court denied the claim that the business tax amounted to an income tax in violation of the Texas Constitution. 

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