Southwestern Bell Yellow Pages v. Combs Decided by Third Court of Appeals

2010-10-05T15:08:05+00:00

In Southwestern Bell Yellow Pages v. Combs, the Third Court of Appeals ruled in favor of the Comptroller and her interpretation of Tax Code § 151.011’s definition of “use.”  The Court held that when the taxpayer purchased paper outside of Texas, had that paper printed and manufactured into phone books outside of Texas, and delivered some [...]