The court of appeals held that toys used to stock coin-operated amusement machines were exempt from sales tax under the Tax Code's sale-for-resale exemption. The toys are subject to the sale-for-resale exemption because under Texas Tax Code §151.006(3), the toys are "tangible personal property" acquired by the taxpayer "for the purpose of transferring" the toys "as an integral part of a taxable service." The court of appeals' judgment is affirmed. Texas Supreme Court, No. 11-0261, 03-08-2013.
Combs v. Roark Amusement & Vending L.P.
Tx. Sup. Ct.
March 13, 2013
This article requires premium access
This article requires premium access to Texas Lawyer. Please sign in or subscribe to read the full text.