Usa Waste Services Of Houston
By Third District, at Austin Texas Court of Appeals
- Release Date: 2004-03-18
- Genre: Law
Description
In this tax protest suit, USA Waste Services of Houston, Inc. ("USA") appeals from the grant of summary judgment in favor of Carole Keeton Strayhorn, Comptroller of Public Accounts, and Greg Abbott, Attorney General of the State of Texas (collectively, "Comptroller").*fn1 In one issue, USA, a waste removal company, contends that it is entitled to a sales tax refund under the sale-for-resale exemption. USA seeks a refund of sales taxes paid on steam cleaning services that USA ordered after spilling waste on customers' property. For the reasons set forth below, we affirm the judgment of the district court.
