Could affiliated businesses continue filing Texas sales-tax returns using thirteen 4-4-5 fiscal periods, and how were return months and due dates assigned?

Plain-English summary

The affiliates could continue filing on thirteen 4-4-5 fiscal accounting periods.

If a fiscal period ended between the first and tenth day of a month, its data was reported on the prior month's return due on the twentieth of the ending month. If it ended on the eleventh through the last day, it was reported for that ending month and due on the twentieth of the next month.

The taxpayer was not to change preprinted report-period ending dates because altered returns would not process. The source also supplied a complete 1990 monthly schedule and a quarterly schedule for one affiliate, with weekend and holiday due dates moving to the next working day.

Common questions

Could the group use a 4-4-5 calendar? Yes.

What determined the return month? Whether the fiscal period ended on days 1–10 or day 11 and later.

Could preprinted dates be changed? No.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=SST
• Opinion: https://star.comptroller.texas.gov/view/8911L1153B13

Original ruling text

November 3, 1989

Dear ***:

Thank you for your letter requesting permission for the various
affiliates of CORP ABC to file sales tax returns based on your four-four-five
fiscal accounting system.

It is permissible to continue filing based on thirteen fiscal accounting
period by following the procedure outlined below:

For accounting period ending the first through the 10th day of the month,
the due date will be the 20th of that month (i.e., if the accounting period
ends April 1 through April 10, the data is to be reported on the March return
due April 20).

For accounting periods ending on the 11th through the last day of the
month, the due date will be the 20th of the next month (i.e., if the accounting
period ends June 11 through June 30, the data is to be reported on the June
return due July 20).

Please do not change the preprinted report period ending dates on the
returns. If the dates are changed, the returns will not process.

Our records indicate that the owner of the *** - Longview
files a quarterly report rather than monthly. I have indicated this schedule
also.

This opinion is based on the facts presented. If there are additional or
different facts, the opinion may change.

You may also write to Tax correspondence, Comptroller of Public Accounts.

Sincerely,

Tax Policy Division
Tax Correspondence

1990 ACCOUNTING CALENDER: (01) 12/30/89 through 01/26/90
RETURN IDENTIFIED FOR: January
DUE DATE: 02/20/90

1990 ACCOUNTING CALENDER: (02) 01/27/90 through 02/23/90
RETURN IDENTIFIED FOR: February
DUE DATE: 03/20/90

1990 ACCOUNTING CALENDER: (03) 02/24/90 through 03/30/90
RETURN IDENTIFIED FOR: March
DUE DATE: 04/20/90

1990 ACCOUNTING CALENDER: (04) 03/31/90 through 04/27/90
RETURN IDENTIFIED FOR: April
DUE DATE: 05/20/90

1990 ACCOUNTING CALENDER: (05) 04/28/90 through 05/25/90
RETURN IDENTIFIED FOR: May
DUE DATE: 06/20/90

1990 ACCOUNTING CALENDER: (06) 05/26/90 through 06/29/90
RETURN IDENTIFIED FOR: June
DUE DATE: 07/20/90

1990 ACCOUNTING CALENDER: (07) 06/30/90 through 07/27/90
RETURN IDENTIFIED FOR: July
DUE DATE: 08/20/90

1990 ACCOUNTING CALENDER: (08) 07/28/90 through 08/24/90
RETURN IDENTIFIED FOR: August
DUE DATE: 09/20/90

1990 ACCOUNTING CALENDER: (09) 08/25/90 through 09/28/90
RETURN IDENTIFIED FOR: September
DUE DATE: 10/20/90

1990 ACCOUNTING CALENDER: (10) 09/29/90 through 10/26/90
RETURN IDENTIFIED FOR: October
DUE DATE: 11/20/90

1990 ACCOUNTING CALENDER: (11) 10/27/90 through 11/23/90
RETURN IDENTIFIED FOR: November
DUE DATE: 12/20/90

1990 ACCOUNTING CALENDER: (12) 11/24/90 through 12/28/90
RETURN IDENTIFIED FOR: December
DUE DATE: 01/20/91

QUARTERLY FILER

1990 ACCOUNTING PERIOD: (01) 12/30/89 through 03/30/90
RETURN IDENTIFIED FOR: First Quarter
DUE DATE: 04/20/90

1990 ACCOUNTING PERIOD: (02) 03/31/90 through 06/29/90
RETURN IDENTIFIED FOR: Second Quarter
DUE DATE: 07/20/90

1990 ACCOUNTING PERIOD: (03) 06/30/90 through 09/28/90
RETURN IDENTIFIED FOR: Third Quarter
DUE DATE: 10/20/90

1990 ACCOUNTING PERIOD: (04) 09/29/90 through 12/28/90
RETURN IDENTIFIED FOR: Fourth Quarter
DUE DATE: 01/20/91

Your company's fiscal calendar has been adjusted to concur with the
required return filing for Texas which is based on the calendar year.

When these due dates fall on a Saturday, Sunday, or legal holiday, the
report is due the first working day thereafter. The correct due dates are
preprinted on each return.