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STATE v. GIFFORD-HILL AND CO.

No. 11589.

428 S.W.2d 451 (1968)

The STATE of Texas, Appellant, v. GIFFORD-HILL AND COMPANY, Inc., Appellee.

Court of Civil Appeals of Texas, Austin.

Rehearing Denied May 29, 1968.

Attorney(s) appearing for the Case

Crawford C. Martin, Atty. Gen., George Cowden, 1st Asst. Atty. Gen., A. J. Carubbi, Jr., Executive Staff Asst. Atty. Gen., John R. Grace, W. E. Allen, Asst. Attys. Gen., Austin, for appellant.

Clark, Thomas, Harris, Denius & Winters, Austin, Touchstone, Bernays & Johnston, Jim E. Cowles, Dallas, for appellee.

O'QUINN, Justice.

In this lawsuit the State of Texas seeks to collect sales taxes on the cost of transporting materials from the seller's plant to the buyer's job site or other designated destination, in addition to taxes already paid on the price of the materials.

The principal issue is whether the sale took place when the materials left the seller's plant or at the time of delivery to the buyer.

The trial court found in effect that all transportation...

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