Davis-Kemp Tool Co. Inc. v. Bullock

ON APPLICATION FOR WRIT OF ERROR

Pursuant to the Limited Sales, Excise and Use Tax, Title 122A, Texas Revised Civil Statutes Annotated, Article 20.01, et seq., Bob Bullock, Comptroller of Public Accounts, assessed a tax and penalty on the consideration paid by Davis-Kemp Tool Co., Inc. for the rental of tools and equipment from its suppliers. The Comptroller considered charges made by Davis-Kemp to its customers for oil well services it performed to be tax exempt, and no tax was assessed on these charges. After Davis-Kemp paid the taxes under protest and its claim for refund was denied,…