Amway Corp. v. Director of Revenue , 794 S.W.2d 666 (1990)

Alpine Industries v. Strayhorn

more+
less-

The Texas Court of Appeals held that Alpine was properly held to be liable for sales tax on units sold in Texas. The company argued that its distributors were independent contractors and did not meet the state's definition of a direct sales organization as defined by the statute. The court applied the statute functionally: because Alpine's distributors functioned the same as the state's definition of a direct sales force, it did not matter what Alpine labeled them. Further, the Court held that the state statute and administrative rules allowing the Comptroller to promote efficiency based rules for collecting and remitting sales taxes were proper and within the scope of the state and federal constitutions. Alpine was required to collect sales taxes on units sold within the state.

http://www.mlmlegal.com/legal-cases/Alpine_v_Strayhorn.php

LOADING PDF: If there are any problems, click here to download the file.

Published In: MLM / Direct Sales Updates, MLM Consulting / Network Marketing Updates, Tax Updates

Reference Info:State, 5th Circuit, Texas | United States

DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

© Babener & Associates | Attorney Advertising

Don't miss a thing! Build a custom news brief:

Read fresh new writing on compliance, cybersecurity, Dodd-Frank, whistleblowers, social media, hiring & firing, patent reform, the NLRB, Obamacare, the SEC…

…or whatever matters the most to you. Follow authors, firms, and topics on JD Supra.

Create your news brief now - it's free and easy »

CONNECT

Welcome to MLM Legal - a valuable resource to the Multi-Level Marketing and Direct Sales Industry. ... View Profile »


Follow Babener & Associates:

Reporters on Deadline