A taxpayer that entered into operating leases for equipment located in Texas and then assigned its right to receive lease payments to third parties was properly assessed Texas sales tax because it failed to accelerate, collect, and report the sales taxes due on the remaining lease payments at the time it assigned the leases. The taxpayer requested an offset of its tax liability with the sales taxes that were remitted in error by its assignees. This was denied because the right to claim those taxes belonged to the lease assignees as tax was not due on their payments. In order to claim any credit for the assignees’ payments, the taxpayer would have to secure refund assignments from the assignees.(Decision, Hearing No. 105,312, Texas Comptroller of Public Accounts, June 10, 2013, released August 2013)