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SUNDOWN FARMS, INC. v. STATE

No. 03-01-00379-CV.

89 S.W.3d 291 (2002)

SUNDOWN FARMS, INC. and Thad Sherman Burnett, Appellants, v. STATE of Texas; City of Sour Lake, Texas; and County of Unspecified, Texas, Appellees.

Court of Appeals of Texas, Austin.

October 24, 2002.

Attorney(s) appearing for the Case

Robert G. Bailey, Houston, for Sundown Farms, Inc. and Thad Sherman Burnett.

John C. Adams, Jim Hill, Assistant Attorneys General, Bankruptcy & Collections Division, Austin, for State of Texas, City of Sour Lake, Texas and County of Unspecified, Texas.

Before Justices KIDD, PATTERSON and PURYEAR.

DAVID PURYEAR, Justice.

Sundown Farms, Inc. and Thad Sherman Burnett1 appeal a judgment after a trial to the court that they are liable to the State of Texas, the City of Sour Lake, Texas, and the County of Unspecified, Texas (collectively, "the State") for sales taxes not paid on oil field services rendered. Appellants contend that they conclusively showed at trial that they did not owe taxes imposed on wellsite remediation services....

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