Sharp v. Cox Texas Publications, Inc.

BEA ANN SMITH, Justice.

Cox Texas Publications, Inc. brought a tax protest suit against the Comptroller and other statutory defendants to recover sales taxes paid on Cox’s distribution of Experience Austin magazine. See Tex. Tax Code Ann. § 112.052(a) (West 1992). Following a bench trial, the trial court rendered judgment for Cox. The Comptroller brings four points of error contending the trial court erred in concluding that Cox owed no sales tax and in denying its counterclaim for tax on materials and costs associated with publishing the magazine. We will affirm in part and reverse and remand…