A transportation company prevailed in a recent hearing involving the apportionment of receipts for transportation services.  Under Texas apportionment rules, receipts for transportation services are apportioned to Texas if the receipt relates to the “transportation of goods or passengers in intrastate commerce within Texas.”  See Comptroller Rule 3.591(e)(32)(A).  The taxpayer in the hearing filed a refund claim for 2003 and 2004 and argued that it overstated its Texas receipts because it included receipts for services where the taxpayer transported railroad freight cars within Texas as part of the freight cars’ interstate trip.  The Comptroller argued that since the taxpayer was responsible for only the intrastate portion of the trip, the receipts were Texas receipts.  The ALJ disagreed and ruled that even though the taxpayer was responsible for the intrastate portion only, the freight cars were still goods being transported in interstate commerce.  As such, the receipts were not Texas receipts.   The Hearing is No. 48,507 (STAR Document No. 200906480H).