Calvert v. Schlusselberg’s Empirical Analysis

Citation profile

1 state decisions

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 1 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. “Art. 20.01. Title — Definitions. (I) Retail Sale or Sale at Retail. “Retail Sale” or “Sale at Retail” means: (1) A sale for any purpose other than for resale in the regular course of business of tangible personal property. ⅜ ⅜ ⅜ ⅜ ⅜ ⅜ (S) Sale for Resale. “Sale for Resale” shall mean a sale of tangible personal property to any purchaser who is purchasing said tangible personal property for the purpose of reselling it in the normal course of his business. A sale for resale shall include a sale of tangible personal property to a purchaser for the sole purpose of that purchaser’s renting or leasing said tangible personal property to another person, but not if incidental to the renting or leasing of real estate. ⅜ ⅜ ⅜ ⅜ ⅜ ⅜ Art. 20.02. Imposition of Limited Sales Tax. There is hereby imposed upon each separate sale at retail of tangible personal property made within this State a limited sales tax at the rate of two per cent (2%) of the sale price of each item or article of tangible personal property when sold at retail in this State. Art. 20.04. Exemptions. (A) Constitution and Statutory Exemptions. There are exempted from the taxes imposed by this Chapter the receipts from the sale, lease or rental of and the storage, use or other consumption in this State of tangible personal property the gross receipts from the sale, lease or rental of which, or the storage, use or other consumption of which, this State is prohibited from taxing under the Constitution or laws of the United Sta”

   1 later decision quote this exact passage
   e.g. Schlusselberg v. Calvert