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SHARP v. COX TEXAS PUBLICATIONS, INC.

No. 03-96-00345-CV.

943 S.W.2d 206 (1997)

John SHARP, Comptroller of Public Accounts for the State of Texas; Dan Morales, Attorney General of the State of Texas; and Martha Whitehead, Treasurer of the State of Texas, Appellants, v. COX TEXAS PUBLICATIONS, INC., Appellee.

Court of Appeals of Texas, Austin.

April 10, 1997.

Attorney(s) appearing for the Case

Dan Morales, Attorney General, Thomas J. Meaney, Assistant Attorney General, Taxation Division, Austin, for Appellants.

Laura Lee Stapleton, George, Donaldson & Ford, L.L.P., Austin, for Appellee.

Before CARROLL, C.J., and KIDD and B.A. SMITH, JJ.

BEA ANN SMITH, Justice.

Cox Texas Publications, Inc. brought a tax protest suit against the Comptroller and other statutory defendants to recover sales taxes paid on Cox's distribution of Experience Austin magazine. See Tex. Tax Code Ann. § 112.052(a) (West 1992). Following a bench trial, the trial court rendered judgment for Cox. The Comptroller brings four points of error contending the trial court erred in concluding that Cox owed no sales tax...

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