Quorum Sales, Inc. v. Sharp

ABOUSSIE, Justice.

This case presents the issue of whether the purchaser of an aircraft must be a certificated or licensed carrier in order for the aircraft sale to be exempt from sales tax. Appellants Quorum Sales, Inc. and the law firm of Mu-ñoz, Hockema & Reed (collectively, “Taxpayers”) brought suit against John Sharp, as Comptroller of Public Accounts of the State of Texas; Martha Whitehead, as Treasurer of the State of Texas; and Dan Morales, as Attorney General of the State of Texas (collectively, the “Comptroller”) seeking judicial review of their claim that the sale of an aircraft was…