Bullock v. Statistical Tabulating Corp.

GREENHILL, Chief Justice.

This is a sales tax case brought by Statistical Tabulating Corporation [Plaintiff] to recover $20,800.47 paid under a deficiency determination made by then Comptroller of Public Accounts, Robert S. Calvert. Bob Bullock is successor in office to Robert S. Calvert and is referred to herein as the Comptroller.

The sole question before us requires that we determine whether a certain aspect of Plaintiff’s business involves a “sale of tangible personal property at retail,” such that a sales tax is due under the “Sales, Excise and Use Tax,” contained in the Revised Civil…