Residential Information Services Ltd. Partnership v. Rylander

MACK KIDD, Justice.

Appellant, Residential Information Services Limited Partnership (“RIS”), brought suit against appellees, the Comptroller of Public Accounts and the Attorney General, 1 for a refund of sales taxes paid for the termination of a computer equipment lease. After hearing cross-motions for summary judgment, the trial court granted the summary judgment motion in favor of the Comptroller and denied the summary judgment motion by RIS. RIS brings this appeal. In its sole issue presented RIS argues that its lease termination payment is not subject to Texas sales tax. We will affirm the…