Alamo Hardwoods, Inc. v. Bullock

BLEIL, Justice.

Alamo Hardwoods, Inc. sued Bob Bullock, Comptroller of Public Accounts, to recover sales tax, penalty and interest, paid under protest. A take nothing judgment was entered after a trial to the court.

The broad issue on appeal is whether charges for lumber millwork operations performed by Alamo Hardwoods are taxable under the “Limited Sales, Excise and Use Tux Act.” Tex.Tax.-Gen.Ann. art. 20.01 (1969).

Alamo Hardwoods, appellant, is in the business of selling lumber and performing custom millwork on lumber to specifications of its customers. The Comptroller of Public Accounts,…