(Download) "Beare Company v. Martha B. Olsen" by Supreme Court of Texas # eBook PDF Kindle ePub Free
eBook details
- Title: Beare Company v. Martha B. Olsen
- Author : Supreme Court of Texas
- Release Date : January 17, 1986
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 60 KB
Description
The plaintiff filed suit against the Commissioner of the State Department of Revenue and the City of Humboldt seeking a refund of sales taxes which were paid to the City of Humboldt. The plaintiff alleged that it had been notified by the City of a tax deficiency due to a determination by the State Department of Revenue that the plaintiff was not entitled to the reduced rate of sales tax on utilities sold to manufacturers. The plaintiff alleged that it is entitled to a refund of its payment to the City "acting as collecting agent" for the State because the plaintiff falls within the statutory definition of a manufacturer.