SHARP v. DIRECT RESOURCES FOR PRINT, INC.

No. 03-94-00599-CV.

910 S.W.2d 535 (1995)

John SHARP, Comptroller of Public Accounts for the State of Texas; Dan Morales, Attorney General of the State of Texas; and Martha Whitehead, successor to Kay Bailey Hutchison, Treasurer of the State of Texas, Appellants, v. DIRECT RESOURCES FOR PRINT, INC. (formerly ATC Communications, Inc.), Appellee.

Court of Appeals of Texas, Austin.

Rehearing Overruled September 20, 1995.

Released for Publication October 18, 1995.


Attorney(s) appearing for the Case

Jim B. Cloudt, Assistant Attorney General, Taxation Division, Austin, for Dan Morales, Attorney General.

Darold Maxwell, Maxwell & Walker, L.L.P., Houston, Stanley R. Kaminski, McDermott, Will & Emery, Chicago, IL, for appellee.

Before CARROLL, C.J., and ABOUSSIE and JONES, JJ.


ABOUSSIE, Justice.

This case presents the question whether a direct mail service must pay sales tax on the portion of its service relating to the ink-jet addressing of envelopes. Direct Resources for Print, Inc. ("Direct Resources") brought suit to recover Texas sales tax paid under protest and to obtain a declaration that its mailing services are not taxable under Texas law. Appellants John Sharp, as Comptroller of Public Accounts for the State of Texas; Dan Morales...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases