WESTCOTT COMMUNICATIONS, INC. v. STRAYHORN

No. 03-02-00351-CV.

104 S.W.3d 141 (2003)

WESTCOTT COMMUNICATIONS, INC.; Law Enforcement Television Network, Inc.; Westcott ECI, Inc.; and Ti-In Acquisition Corporation, Appellants, v. Carole Keeton STRAYHORN, Comptroller of Public Accounts, and Greg Abbott, Attorney General of the State of Texas, Appellees.

Court of Appeals of Texas, Austin.

Rehearing Overruled April 24, 2003.


Attorney(s) appearing for the Case

Ray Langenberg, Mark W. Eidman, Steve Selby, Scott, Douglass & McConnico, LLP, Austin, for appellants.

Blake A. Hawthorne, Assistant Attorney General, Taxation Division, Austin, for appellees.

Before Justices KIDD, YEAKEL and PURYEAR.


OPINION

DAVID PURYEAR, Justice.

In this case, we are asked to decide whether revenues from training programs produced in Texas and subsequently delivered to subscribers throughout the nation via satellite can be taxed under the franchise tax statute as "services performed within the state." Westcott Communications, Inc., Law Enforcement Television Network, Inc., Westcott ECI, Inc., and Ti-In Acquisition Corporation (collectively, "Westcott") appeal...

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