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COMBS v. HEALTH CARE SERVICES CORP.

Nos. 11-0283, 11-0652.

401 S.W.3d 623 (2013)

Susan COMBS, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of the State of Texas, Petitioners, v. HEALTH CARE SERVICES CORPORATION, Respondent.

Supreme Court of Texas.

Decided June 7, 2013.

Attorney(s) appearing for the Case

Jim B. Cloudt , William J. "Bill" Cobb III , Office of the Attorney General, Taxation Division, Kevin D. Van Oort , Deputy Chief-Financial & Tax Litigation Div., David C. Mattax , Director of Defense Litigation, Office of the Attorney General, Daniel T. Hodge , First Asst. Attorney General, Greg W. Abbott , Attorney General of Texas, Kristofer S. Monson , Assistant Solicitor General, Jonathan F. Mitchell , Solicitor General, Office of the Attorney General, Austin, TX, for Petitioners Susan Combs.

David E. Keltner , Kelly Hart & Hallman LLP, Fort Worth, TX, Kennon Lathem Wooten , Scott Douglass & Mcconnico LLP, Quentin Doug Sigel , Mark W. Eidman , Ryan Law Firm, LLP, Ray H. Langenberg , Scott Douglass & McConnico, LLP, Austin, TX, for Respondent Health Care Service Corporation.

Brent Andrew Money , Scott Money Ray & Thomas, PLLC, Greenville, TX, for Amicus Curiae Texas Municipal League.

Justice WILLETT delivered the opinion of the Court.

This tax-refund case concerns the Tax Code's sale-for-resale exemption, which grants purchasers of taxable goods and services a sales-tax exemption if they resell the items (since the ultimate purchaser will pay any tax due). Here, a government contractor seeks sales-tax refunds for purchases used to administer federal health-insurance programs. The question is one of scope: What categories of purchases qualify for...

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