Third Court of Appeals Holds for Comptroller in Combs v. Home & Garden Party, Ltd.

2010-12-16T15:55:09+00:00

In Combs v. Home & Garden Party, Ltd., the taxpayer manufactured certain goods but also resold goods in the same form in which they were purchased.  The taxpayer sought a refund under the manufacturing exemption for its purchases of packaging supplies that it used to package both the goods it manufactured and the goods that [...]

Third Court of Appeals Holds for Comptroller in Combs v. Home & Garden Party, Ltd.2010-12-16T15:55:09+00:00

Comptroller Hearing Decision Reinforces Determination Denying the Manufacturing Exemption to Telecommunications Services Providers

2016-11-23T15:02:07+00:00

The Comptroller's decision in Hearing 45,795 (October 21, 2008) reinforces the holdings in prior hearings (including Hearing No. 43,999) that telecommunications services providers are not entitled to purchase equipment using the manufacturing exemption.  Telecommunications services providers had argued in past hearings, and in this one, that they process radio signals which fall within the Sales [...]

Comptroller Hearing Decision Reinforces Determination Denying the Manufacturing Exemption to Telecommunications Services Providers2016-11-23T15:02:07+00:00