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ADP CREDIT CORP. v. SHARP

No. 03-95-00508-CV.

921 S.W.2d 490 (1996)

ADP CREDIT CORPORATION, Appellant, v. John SHARP, Comptroller of Public Accounts of the State of Texas; Martha Whitehead, Treasurer of the State of Texas; and Dan Morales, Attorney General of the State of Texas, Appellees.

Court of Appeals of Texas, Austin.

Rehearing Overruled May 29, 1996.

Attorney(s) appearing for the Case

John F. Williams, Clark, Thomas & Winters, Austin, for Appellant.

Dan Morales, Attorney General, Jean L. Ricciardello, Assistant Attorney General, Taxation Division, Austin, for Appellee.

Before CARROLL, C.J., and ABOUSSIE and KIDD, JJ.

ABOUSSIE, Justice.

This case presents the issue whether appellant "separately identified" the interest component on its lease financing contracts. Appellant ADP Credit Corporation ("ADP") brought suit against appellees John Sharp as Comptroller of Public Accounts of the State of Texas; Martha Whitehead, as Treasurer of the State of Texas; and Dan Morales, as Attorney General of the State of Texas (collectively, the "Comptroller"), seeking to recover Texas sales tax...

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