Legal Opinion
State v. Giffordhill & Co.
Court of Appeals of Texas
Decided May 1, 1968No. 11589PublishedCited by 5 opinions
1Opinion of the Court
O’QUINN, Justice.
In this lawsuit the State of Texas seeks to collect sales taxes on the cost of transporting materials from the seller’s plant to the buyer’s job site or other designated destination, in addition to taxes already paid on the price of the materials.
The principal issue is whether the sale took place when the materials left the seller’s plant or at the time of delivery to the buyer.
The trial court found in effect that all transportation occurred after the sale and held the seller was not liable for any of the taxes claimed.
From a judgment denying all relief, the State of Texas…
2Cases cited4 opinions
- State v. RopeCourt of Appeals of Texas · 1967
- Smith v. StateCourt of Appeals of Texas · 1967
- Robert McLane Co. v. Swernemann SchkadeCourt of Appeals of Texas · 1916
- J. F. Wieser & Co. v. Granger Mercantile Co.Court of Appeals of Texas · 1922
3Cited by5 opinions
- Gifford-Hill and Company v. StateTexas Supreme Court · 1969
- Spencer Gifts, Inc. v. BullockCourt of Appeals of Texas · 1989
- Alhaji Isa Adegori Ayeni v. State, Texas Court of Appeals, 3rd District (Austin)2013
- Ayeni v. StateCourt of Appeals of Texas · 2013
- Calvert v. Taylor Oilfield Rental Co.Court of Appeals of Texas · 1968