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Legal Opinion

Rylander v. Haber Fabrics Corp.

Court of Appeals of Texas

Decided March 2, 2000No. 03-99-00272-CVPublishedCited by 10 opinions

1Opinion of the Court

MACK KIDD, Justice.

This is a sales tax case. The legislature has exempted certain industries, including manufacturing, from paying some sales taxes.1 Appellee Haber Fabrics Corporation (“Haber”) claimed an exemption from sales tax for the electricity, gas, and packaging materials it purchased for manufacturing. See Act of Aug. 9, 1978, 65th Leg., 2d C.S., ch. 2, § 1, 1978 Tex. Gen. Laws 4, 4 (amended 1999) (current version at Tex. Tax Code Ann. § 151.317(a)(2), (c)(2)(A)® (West Supp.2000); Tex. Tax Code Ann. § 151.318 (West Supp.2000).2 *847Haber claimed the exemption for the period of January 1,…

2Cases cited7 opinions

  1. Texas Citrus Exchange v. Sharp, Texas Court of Appeals, 3rd District (Austin)1997
  2. Sharp v. Tyler Pipe Industries, Inc., Texas Court of Appeals, 3rd District (Austin)1996
  3. Houston Natural Gas Corp. v. Southwestern Apparel, Inc.Court of Appeals of Texas · 1977
  4. Calvert v. Julian Gold, Inc.Court of Appeals of Texas · 1972
  5. Colonial Cafeteria-Arlington, Inc. v. BullockCourt of Appeals of Texas · 1979

2 more not listed; retrieve them via the Exa API.

3Cited by10 opinions

  1. Southwest Royalties, Inc. v. Glenn Hegar, Comptroller of Public Accounts of the State of Texas, and Ken Paxton, Attorney General of the State of TexasTexas Supreme Court · 2016
  2. Cafeteria Operators, L.P. v. Carole Keeton Rylander, Comptroller of Public Accounts And John Cornyn, Attorney General of the State of Texas, Texas Court of Appeals, 3rd District (Austin)2002
  3. Cafeteria Operators, L.P. v. Carole Keeton Rylander, Comptroller of Public Accounts And John Cornyn, Attorney General of the State of Texas, Texas Court of Appeals, 3rd District (Austin)2002
  4. Cafeteria Operators, L.P. v. Carole Keeton Rylander, Comptroller of Public Accounts And John Cornyn, Attorney General of the State of Texas, Texas Court of Appeals, 3rd District (Austin)2002
  5. Houston Wire & Cable Company 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)2008

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