(Download) "Strayhorn V. Raytheon E-Systems" by Texas Court of Appeals * eBook PDF Kindle ePub Free

eBook details

Title: Strayhorn V. Raytheon E-Systems
Author : Texas Court of Appeals
Release Date : January 30, 2003
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 70 KB

Description

In this case, we must decide whether Raytheon E-Systems, Inc. ("Raytheon") is entitled to a refund of sales tax under the "sale for resale" exemption of the tax code. Raytheon seeks the exemption for purchases of tangible overhead items charged as indirect costs to its contracts with the federal government. Carole Keeton Strayhorn, Comptroller of Public Accounts, and Greg Abbott, Attorney General of the State of Texas (collectively, "Comptroller") *fn1 appeal, contending that the district court erred in concluding that Raytheon was entitled to the refund. In a cross appeal, Raytheon contends that the district court erred in dismissing Raytheon's claim for declaratory relief and attorney's fees for lack of jurisdiction. We affirm the judgment of the district court in part, reversing in part that portion of the judgment ordering the Comptroller to issue warrants to Raytheon for a sales tax refund and remanding the cause for a factual determination of whether Raytheon has collected the sales tax from the federal government.