The Tax “Bottom Line” – Property And Sales Tax Opportunities For The Permian Sand Rush [Friday Guest Post]

Each Friday in the last month of each quarter, we pass our keyboard to an Infill Thinking subscriber to weigh in from their field. We hope you enjoy reading these hand-picked contributions as much as we do.

Guest Contributor(s) Introduction From Joseph Triepke:
Today’s guest post comes to us from the desks of Clay Fowler and Mark Dzeda of Industrial Tax Consulting (ITC) and Bill Crow from Energy Tax Advisors. Their bios are included towards the end of this post. I’ve had the pleasure of meeting today’s guest contributors at several recent Infill Thinking meet-ups where we talked about the tax implications of the Permian Basin mining rush.

On a brand new industrial frontier in the West Texas dunes, tax nuance can be an afterthought. The focus has been on the land grab, plant construction, securing contracts, competition, etc. On top of that, some firms building in-basin mines are from out of state and have not operated a mine under the Texas tax regime before.

We asked Mark, Bill and Clay to construct a primer on the tax implications of Permian Basin frac sand mining. And they came through with shining colors, delivering the insightful overview below.

There’s a lot more to this story…

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