Sharp v. Clearview Cable TV, Inc.

KIDD, Justice.

Appellee Clearview Cable TV, Inc. (“Clear-view”) 1 filed suit against appellants 2 (collectively the “Comptroller”) in district court seeking a refund of sales tax paid under protest. See Tex. Tax Code Ann. §§ 112.001 et seq. & 151.001 et seq. The disputed tax concerns the purchase of equipment Clear-view used to provide cable service to its subscribers. The district court rendered judgment ordering the Comptroller to refund $439,592.29 to Clearview. The Comptroller appeals. We will affirm.

THE CONTROVERSY

Clearview is a wireless cable television company. It provides cable service…