RYLANDER v. HABER FABRICS CORP.

No. 03-99-00272-CV.

13 S.W.3d 845 (2000)

Carole Keeton RYLANDER, Comptroller of Public Accounts of the State of Texas; and John Cornyn, Attorney General of the State of Texas, Appellants, v. HABER FABRICS CORP., Appellee.

Court of Appeals of Texas, Austin.

March 2, 2000.


Attorney(s) appearing for the Case

Jim B. Cloudt, Asst. Atty. Gen., Austin, for Appellant.

Robert M. Nicoud, Olson, Gibbons, Wilbur, Nicoud, Birne & Gueck, Dallas, for Appellee.

Before Justices JONES, KIDD and PATTERSON.


MACK KIDD, Justice.

This is a sales tax case. The legislature has exempted certain industries, including manufacturing, from paying some sales taxes.1 Appellee Haber Fabrics Corporation ("Haber") claimed an exemption from sales tax for the electricity, gas, and packaging materials it purchased for manufacturing. See Act of Aug. 9, 1978, 65th Leg., 2d C.S., ch. 2, § 1, 1978 Tex. Gen. Laws 4, 4 (amended 1999) (current version...

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