Legal Opinion
VERIZON NORTH INC. v. Combs
Texas Court of Appeals, 3rd District (Austin)
Decided May 22, 2009No. 03-08-00151-CVPublishedCited by 4 opinions
1Opinion of the Court
OPINION
G. ALAN WALDROP, Justice.
This is a sales and use tax refund suit. Appellant Verizon North Inc. asserts that certain computer software it purchased is not tangible personal property in accordance with the Texas Tax Code and applicable regulations, and seeks a refund of Texas sales and use tax paid on the purchase of the software. The district court ruled that the software is taxable personal property. We affirm the judgment of the district court.
Verizon purchased “SAP R/3” computer software (the “Software”) from SAP America, Inc. in June 1996 and paid $1,674,337.50 in Texas sales and…
2Cases cited4 opinions
- Rodriguez v. Service Lloyds Insurance Co.Texas Supreme Court · 1999
- Texas Citrus Exchange v. Sharp, Texas Court of Appeals, 3rd District (Austin)1997
- Schismatic & Purported Casa Linda Presbyterian Church in America v. Grace Union Presbytery, Inc., Texas Court of Appeals, 5th District (Dallas)1986
- Perry Homes v. Strayhorn, Texas Court of Appeals, 3rd District (Austin)2003
3Cited by4 opinions
- City of Alton, a Municipal Corporation v. Mutual Equity, LLP, Texas Court of Appeals, 13th District2022
- Shannon McClary and Tina McClary v. Harvest Fuels, LLC, Texas Court of Appeals, 1st District (Houston)2021
- Silicon Laboratories Inc.// Glenn Hegar, Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attorney General of the State of Texas v. Glenn Hegar, Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attorney General of the State of Texas// Cross-Appellee, Silicon Laboratories Inc., Texas Court of Appeals, 3rd District (Austin)2018
- VERIZON NORTH INC. v. Combs, Texas Court of Appeals, 3rd District (Austin)2009