(Download) "Rylander V. San Antonio Smsa Limited Partnership" by Texas Court of Appeals ~ Book PDF Kindle ePub Free
eBook details
- Title: Rylander V. San Antonio Smsa Limited Partnership
- Author : Texas Court of Appeals
- Release Date : January 03, 2000
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 70 KB
Description
The opinion and judgment issued by this Court on January 6, 2000, are withdrawn, and the following opinion is substituted in lieu thereof.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 equipment and that only the equipment sale is subject to the imposition of sales tax. In both causes the parties submitted competing motions for summary judgment; the trial court granted summary judgment in favor of both taxpayers and denied the Comptroller's motions. We will affirm the trial court's judgments.
 "Rylander V. San Antonio Smsa Limited Partnership" by Texas Court of Appeals ~ Book PDF Kindle ePub Free){kind=link}