Legal Opinion

Sharp v. Direct Resources for Print, Inc.

Texas Court of Appeals, 3rd District (Austin)

Decided October 18, 1995No. 03-94-00599-CVPublishedCited by 27 opinions

1Opinion of the Court

ABOUSSIE, Justice.

This case presents the question whether a direct mail service must pay sales tax on the portion of its service relating to the ink-jet addressing of envelopes. Direct Resources for Print, Inc. (“Direct Resources”) brought suit to recover Texas sales tax paid under protest and to obtain a declaration that its mailing services are not taxable under Texas law. Appellants John Sharp, as Comptroller of Public Accounts for the State of Texas; Dan Morales, as Attorney General of the State of Texas; and Martha Whitehead, Treasurer of the State of Texas (collectively, the…

2Cases cited10 opinions

  1. Rogers v. Ricane Enterprises, Inc.Texas Supreme Court · 1989
  2. Culligan Water Conditioning of Bellflower, Inc. v. State Board of EqualizationCalifornia Supreme Court · 1976
  3. Bullock v. Statistical Tabulating Corp.Texas Supreme Court · 1977
  4. First National Bank of Fort Worth v. BullockCourt of Appeals of Texas · 1979
  5. Williams & Lee Scouting Service, Inc. v. CalvertCourt of Appeals of Texas · 1970

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

3Cited by27 opinions

  1. Town of Flower Mound v. Stafford Estates Ltd. PartnershipCourt of Appeals of Texas · 2002
  2. Arch Petroleum, Inc. v. Sharp, Texas Court of Appeals, 3rd District (Austin)1997
  3. 7-Eleven, Inc. v. Combs, Texas Court of Appeals, 3rd District (Austin)2010
  4. Combs v. Chevron, Inc., Texas Court of Appeals, 3rd District (Austin)2010
  5. Fleming Foods of Texas, Inc. v. Sharp, Texas Court of Appeals, 3rd District (Austin)1997

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

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