Legal Opinion
Reuters America, Inc. v. Sharp
Court of Appeals of Texas
Decided January 25, 1995No. 3-93-124-CVPublishedCited by 10 opinions
1Opinion of the Court
CARROLL, Chief Justice.
Reuters America, Inc. (“Reuters”) challenges the constitutionality of the state tax scheme that taxes information services and exempts newspapers. See Tex.Tax Code Ann. §§ 151.0101(a)(10), .038(a), .319(a), (f) (West 1992) (“Tax Code”); 34 Tex.Admin.Code § 3.342 (1994). The Comptroller taxed Reuters as an information service, and Reuters filed a tax protest suit and declaratory judgment in district court. See Tax Code § 112.051. Reuters appeals the judgment in favor of the State, arguing that the information services tax and the newspaper exemption violate the free…
2Cases cited31 opinions
- Grosjean v. American Press Co.Supreme Court of the United States · 1936
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
- Regan v. Taxation With Representation of WashingtonSupreme Court of the United States · 1983
- Simon & Schuster, Inc. v. Members of the New York State Crime Victims BoardSupreme Court of the United States · 1991
- Alexander v. United StatesSupreme Court of the United States · 1993
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3Cited by10 opinions
- Amalgamated Acme Affiliates, Inc. v. Minton, Texas Court of Appeals, 3rd District (Austin)2000
- Rylander v. 3 Beall Bros. 3, Inc., Texas Court of Appeals, 3rd District (Austin)1999
- State v. RossMissouri Court of Appeals · 1997
- Cinamerica Theatres, L.P. v. City of BoulderColorado Court of Appeals · 2002
- Amalgamated Acme Affiliates, Inc. and University Sports Publications Co., Inc. v. Perry Minton and Dean Allen Associates, Ltd., Texas Court of Appeals, 3rd District (Austin)2000
5 more not listed; retrieve them via the Exa API.