Texas Court of Appeals recently upheld a decision that Alpine Industries, Inc. was a direct sales organization and was responsible for collecting and remitting sales and use tax instead of its independent dealers. Under Texas law the Comptroller can treat a company as the retailer instead of its sales staff, if this will allow for more efficient collection and remittance of sales and use tax. Alpine Industries, Inc. challenged the court’s position citing conflicts with the commerce clause, due process, and equal protection. However, the court ultimately found that its position did not violate any issue raised by Alpine Industries, Inc. (Texas Court of Appeals (Third) At Austin, Alpine Industries, Inc. v. Carole Keeton Strayhorn, Comptroller of Public Accounts of the State of Texas and Greg Abbot, Attorney General of the State of Texas, Docket No. 98-12998, July 15, 2004.)