SIRIUS XM RADIO, INC. v. HEGAR

No. 20-0462.

643 S.W.3d 402 (2022)

SIRIUS XM RADIO, INC., Petitioner, v. Glenn HEGAR, Comptroller of Public Accounts and Ken Paxton, Attorney General of the State of Texas, Respondents.

Supreme Court of Texas.

Opinion Delivered: March 25, 2022.


Attorney(s) appearing for the Case

Scott K. Field , Amanda Garrett Taylor , Austin, for Amicus Curiae The Broadband Tax Institute.

Curtis James Osterloh , Austin, for Amici Curiae Texas Taxpayers and Research Association, Council on State Taxation.

Robert Clay Morris , Houston, A. Pilar Mata , Stephen A. Kuntz , Houston, for Amicus Curiae Tax Executives Institute, Inc.

Jason P. Steed , Dallas, for Amicus Curiae The Motion Picture Association, Inc.

Warren Kenneth Paxton , Austin, Ray H. Langenberg , Pamela Deitchle , Judd E. Stone II , Ari Cuenin , Ryan Lee Bangert , Brent Webster , Kyle Hawkins , Houston, Lanora Pettit, for Respondent Glenn Hegar, Comptroller of Public Accounts of the State of Texas.

Ryan Lee Bangert , Atty. Gen. W. Kenneth Paxton Jr. , Lanora Pettit , Judd E. Stone II , Ari Cuenin , Pamela Deitchle , Ray H. Langenberg , Kyle Hawkins , Brent Webster , Houston, for Respondent Ken Paxton, Attorney General of the State of Texas.

Lino Mendiola , Austin, Open Weaver Banks, Jeffrey A. Friedman , Scott A. Brister , Austin, Michael J. Kerman , Michael Boldt , Austin, Daniel H. Schlueter , for Petitioner.


Sirius XM Radio produces radio programming, which it transmits using satellites. Subscribers pay monthly fees to access Sirius's programming. To calculate the franchise tax it owes to the State of Texas, Sirius must first calculate its "receipts from...

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