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Delta Air Lines, Inc. v. Combs

An airline filed suit for a refund of sales tax paid on purchases of janitorial and maintenance services. The district court entered a take-nothing judgment against the airline. On appeal, the airline asserts that its purchases are exempt from taxation as "sales for resale" under Texas Tax Code �151.302(a). The airports lease terminal space to the airline. In connection with this transaction, the agreements establish that the airline is the party responsible to ensure that those janitorial and maintenance services that are required to keep the leased premises clean, orderly and operable are performed. This is not a sale of janitorial and maintenance services to the airports, and therefore, the airline's purchase of janitorial and maintenance services under these circumstances is not a sale for resale. Austin Court of Appeals, No. 03-09-00312-CV, 08-04-2010

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OPINION

This is a suit for a tax refund. Appellant Delta Air Lines, Inc. filed suit against appellees Susan Combs, the Texas Comptroller of Public Accounts, and Greg Abbott, the Attorney General of Texas, for a refund of sales tax paid on purchases of janitorial and maintenance services. The district court entered a take nothing judgment against Delta. Delta asserts that its purchases are exempt from taxation as “sales for resale.” See Tex. Tax Code Ann. § 151.302(a) (West 2008). We affirm the judgment of the district court.

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