GIFFORD-HILL AND COMPANY v. STATE

No. B-990.

442 S.W.2d 320 (1969)

GIFFORD-HILL AND COMPANY, Inc., Petitioner, v. The STATE of Texas, Respondent.

Supreme Court of Texas.

Rehearing Denied July 9, 1969.


Attorney(s) appearing for the Case

Touchstone, Bernays & Johnston, Jim E. Cowles and Charles Beresford, Dallas, Clark, Thomas, Harris, Denius & Winters, J. Sam Winters, Barr McClellan and Mary Joe Carroll, Austin, for petitioner.

Crawford C. Martin, Atty. Gen., Nola White, A. J. Carubbi, Jr., John R. Grace and W. E. Allen, Asst. Attys. Gen., Austin, for respondent.


HAMILTON, Justice.

This is a dispute between the State of Texas and Gifford-Hill & Company, Inc. about the inclusion in taxable receipts of monies collected by Gifford-Hill for reimbursement of charges in transporting Gifford-Hill products to purchasers.

The trial court found that the transportation costs occurred after the sale, and held that Gifford-Hill was not liable to the State of Texas for sales taxes on these charges. The Court of Civil Appeals...

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