Legal Opinion
Comptroller of Public Accounts v. Austin Multiple Listing Service, Inc.
Court of Appeals of Texas
Decided October 15, 1986No. 14660PublishedCited by 14 opinions
1Opinion of the Court
CARROLL, Justice.
The Comptroller’s Office appeals from an adverse summary judgment ordering a sales tax refund to Austin Multiple Listing Services. We will affirm the district court’s judgment.
FACTS
Austin Multiple Listing Service [Austin Service] is a non-profit corporation whose membership is comprised of real estate brokers and agents affiliated with the Austin Board of Realtors. The corporation exists for the purpose of facilitating an exchange of information among its members regarding real estate available for sale.
Since approximately 1976, Austin Service has retained the services of…
2Cases cited4 opinions
- Bullock v. Statistical Tabulating Corp.Texas Supreme Court · 1977
- Williams & Lee Scouting Service, Inc. v. CalvertCourt of Appeals of Texas · 1970
- Wilson Communications, Inc. v. CalvertTexas Supreme Court · 1970
- Geomap Co. v. BullockCourt of Appeals of Texas · 1985
3Cited by14 opinions
- Sharp v. Direct Resources for Print, Inc., Texas Court of Appeals, 3rd District (Austin)1995
- Rylander v. San Antonio SMSA Ltd. Partnership, Texas Court of Appeals, 3rd District (Austin)2000
- 7-Eleven, Inc. v. Combs, Texas Court of Appeals, 3rd District (Austin)2010
- 7-Eleven, Inc. v. Combs, Texas Court of Appeals, 3rd District (Austin)2010
- 7-Eleven, Inc. v. Susan Combs, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of the State of Texas, Texas Court of Appeals, 3rd District (Austin)2009
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