Legal Opinion
Hegar v. Sunstate Equip. Co.
Court of Appeals of Texas
Decided January 20, 2017No. 03-15-00738-CVPublishedCited by 4 opinions
1Opinion of the CourtDavid Puryear, Justice
Appellee Sunstate Equipment Co., LLC, a Delaware company with headquarters in Arizona, operates in several Texas metropolitan areas and rents heavy machinery to contractors, charging delivery and pick-up fees as part of its contracts. It pays franchise taxes and included its delivery and pick-up fees in its Cost-of-Goods-Sold ("COGS") deduction under section 171.1012 of the tax code. See Tex. Tax Code § 171.1012 ; see generally id. §§ 171.0001-.665 (provisions related to franchise tax). Appellant Glenn Hegar, Comptroller of Public Accounts of the State of Texas, conducted an audit and…
2Cases cited13 opinions
- Provident Life & Accident Insurance Co. v. KnottTexas Supreme Court · 2003
- Entergy Gulf States, Inc. v. SummersTexas Supreme Court · 2009
- State Ex Rel. State Department of Highways & Public Transportation v. GonzalezTexas Supreme Court · 2002
- Lexington Insurance Co. v. StrayhornTexas Supreme Court · 2006
- Jones v. FowlerTexas Supreme Court · 1998
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3Cited by4 opinions
- Glenn Hegar, Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attorney General of the State of Texas v. 1st Global, Inc.. P1, Texas Court of Appeals, 3rd District (Austin)2019
- Glenn Hegar, Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attorney General of the State of Texas v. Xerox Corporation, Texas Court of Appeals, 14th District (Houston)2021
- John Gannon, Inc. v. Texas Department of Transportation, Texas Court of Appeals, 1st District (Houston)2024
- Sunstate Equipment Co., Llc v. Glenn Hegar, Comptroller of Public Accounts of the State of Texas And Ken Paxton, Attorney General of the State of TexasTexas Supreme Court · 2020