At Bajaria Law, we believe in providing valuable, efficient, competent, and reasonably priced legal services to serious business owners and corporate decision-makers focused on maintaining profitable businesses. Whether our Firm represents clients in an audit by a government agency, with the closing of a real estate or business deal, drafting a contract or lease, or to resolve a lawsuit in the courtroom—we want to see our clients succeed.

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House Bill 11 (HB 11) and Sales and Use Tax Audits

  • December 18th, 2014

Article Submitted to NTBA by Favad Bajaria

Passed during the 80th Texas Legislative Session in 2007, House Bill 11 dramatically increased the Comptroller’s ability to identify, audit and, when appropriate, prosecute retailers who are collecting sales tax but not remitting the proper amount to the state.  HB 11 amended the Alcoholic Beverage Code and the Tax Code to require distributors and wholesalers who make sales of ale, beer, wine, cigarettes, cigars and tobacco products to Texas retailers to report those sales monthly to the Comptroller’s office. Those distributors and wholesalers are also required now to report that data electronically, unless […]

Small Business Requirements for Obamacare on October 1, 2013

  • September 18th, 2013

The health insurance marketplaces created by the Affordable Care Act (commonly known as Obamacare) will open on October 1, 2013.  Most small-business employers—those with 50 or fewer full-time employees—are not required to offer health insurance coverage under the Affordable Care Act.  Additionally, businesses with more than 50 full-time employees have gotten a reprieve from penalties if they don’t offer insurance for at least one-year. However, all companies, regardless of size, are required to notify their employees about the Obamacare health insurance marketplace.  The state and federal insurance exchanges are websites on which individuals and small businesses can shop for […]

Successor Liability Issues When Acquiring a New Business

  • September 9th, 2013

An important due diligence practice point for individuals and companies purchasing businesses in Texas, including assets, goodwill, or actual interest in the company is successor liability for state sales taxes.  Almost all states have successor liability statutes that impose certain pre-closing state tax liabilities on the buyer of a business.  The Texas version of this concept is found in Section 111.020 of the Texas Tax Code and reads as follows:

(a) If a person who is liable for the payment of an amount under this title sells the business or the stock of goods of the business or quits the […]

Overview of Enforceability of Non Compete Agreements in Texas

  • August 3rd, 2013

Businesses of all sizes are looking increasingly to non-competition agreements as a means to retaining key employees, protecting confidential information and preserving valuable customer accounts. The concept is simple:  an employee agrees that, for a specified period of time after leaving the employer, he or she will not compete with or work for a competitor of the employer.

A typical agreement might prohibit John Smith from competing directly or indirectly with his employer, ABC Corp., or working for a competitor of ABC Corp., within Texas, for a 24-month period following the termination of Mr. Smith’s employment with ABC Corp.

Why Have […]