RYLANDER v. SAN ANTONIO SMSA LTD.

Nos. 03-99-00217-CV, 03-99-00218-CV.

11 S.W.3d 484 (2000)

Carole Keeton RYLANDER, Comptroller of Public Accounts of the State of Texas; and John Cornyn, Attorney General of the State of Texas, Appellants, v. SAN ANTONIO SMSA LIMITED PARTNERSHIP, Appellee. Carole Keeton Rylander, Comptroller of Public Accounts of the State of Texas; and John Cornyn, Attorney General of the State of Texas, Appellants, v. Dallas SMSA Limited Partnership, Appellee.

Court of Appeals of Texas, Austin.

February 3, 2000.


Attorney(s) appearing for the Case

Esteban H. Rodriguez, Asst. Atty. Gen., Taxation Division, Austin, for Appellants.

Mark Eidman, Ray Langeberg, Scott, Douglass & McConnico, L.L.P., Austin, for Appellee.

Before Chief Justice ABOUSSIE, Justices B.A. SMITH and YEAKEL.


BEA ANN SMITH, Justice.

The opinion and judgment issued by this Court on January 6, 2000, are withdrawn, and the following opinion is substituted in lieu thereof. These companion cases, consolidated for appeal, concern the taxability of line-engineering services required to reconfigure mobile telephone networks. The Comptroller contends the services are taxable as "part of the sale" of telecommunications equipment because the services and equipment were sold under...

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