Legal Opinion
Rylander v. San Antonio SMSA Ltd. Partnership
Texas Court of Appeals, 3rd District (Austin)
Decided February 3, 2000No. 03-99-00217-CVPublishedCited by 22 opinions
1Opinion of the Court
BEA ANN SMITH, Justice.
The opinion and judgment issued by this Court on January 6, 2000, are withdrawn, and the following opinion is substituted in lieu thereof. These companion cases, consolidated for appeal, concern the taxability of line-engineering services required to reconfigure mobile telephone networks. The Comptroller contends the services are taxable as “part of the sale” of telecommunications equipment because the services and equipment were sold under one contract of sale. The taxpayers argue that the line-engineering services were “readily separable” from the sale of the…
2Cases cited9 opinions
- Commissioners Court of Titus County v. AganTexas Supreme Court · 1997
- Bullock v. Statistical Tabulating Corp.Texas Supreme Court · 1977
- First National Bank of Fort Worth v. BullockCourt of Appeals of Texas · 1979
- Reyes v. State, Texas Court of Appeals, 7th District (Amarillo)1995
- New England Telephone & Telegraph Co. v. ClarkSupreme Court of Rhode Island · 1993
4 more not listed; retrieve them via the Exa API.
3Cited by22 opinions
- 7-Eleven, Inc. v. Combs, Texas Court of Appeals, 3rd District (Austin)2010
- Combs v. Chevron, Inc., Texas Court of Appeals, 3rd District (Austin)2010
- Dell, Inc. v. Superior CourtCalifornia Court of Appeal · 2008
- Chevron Pipeline Co. v. Strayhorn, Texas Court of Appeals, 3rd District (Austin)2006
- 7-Eleven, Inc. v. Combs, Texas Court of Appeals, 3rd District (Austin)2010
17 more not listed; retrieve them via the Exa API.