Teleprofits of Texas, Inc. v. Sharp

BEA ANN SMITH, Justice.

Appellant Teleprofits of Texas, Inc. (“Te-leprofits”), sued John Sharp, Comptroller of Public Accounts for the State of Texas, Kay Bailey Hutchison, Treasurer, and Dan Morales, Attorney General of the State of Texas (collectively “the Comptroller”), for the return of sales tax paid under protest. See Act of May 15,1981, 67th Leg., R.S., ch. 389, § 1, 1981 Tex.Gen.Laws 1492, 1512 (Tex. Tax Code Ann. (“Tax Code”) §§ 112.052-.053, since amended). The trial court rendered a take-nothing judgment from which Telepro-fits appeals. We will affirm the judgment of the trial court.