(DOWNLOAD) "DuPont Photomasks, Inc. v. Strayhorn" by Virginia Supreme Court " eBook PDF Kindle ePub Free
eBook details
- Title: DuPont Photomasks, Inc. v. Strayhorn
- Author : Virginia Supreme Court
- Release Date : January 20, 2006
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 70 KB
Description
In order to manufacture sensitive electronic equipment, DuPont Photomasks, Inc. ("DuPont") entered into an agreement for the construction of a sterile, controlled chamber ("cleanroom") and a building to house the chamber. After the building was constructed, DuPont leased the building and the cleanroom to another company. DuPont did not pay sales tax on the parts purchased for the construction of the cleanroom and claimed that, because it purchased the items with the intent of ultimately leasing the cleanroom, it was entitled to the sale-for-resale exemption from the payment of sales tax. See Tex. Tax Code Ann. § 151.006 (West 2002). The Comptroller disagreed and concluded that, under the relevant statutes and administrative rule, DuPont was not entitled to the exemption. See 34 Tex. Admin. Code § 3.294(k) (2006). DuPont paid the amount in question under protest and initiated an administrative hearing. After the hearing, the Comptroller issued an order stating that DuPont did not qualify for the exemption. DuPont appealed to the district court, contending that it was entitled to a refund and seeking a declaration that the Comptrollers administrative rule was invalid and inconsistent with the relevant statutory authority. The district court declared that the rule was valid and granted summary judgment in favor of the Comptroller. DuPont appeals the judgment of the district court, and we will affirm the courts judgment.