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LAREDO COCA-COLA BOTTLING CO. v. COMBS

No. 03-09-00157-CV.

317 S.W.3d 735 (2010)

LAREDO COCA-COLA BOTTLING CO. and Coca-Cola Enterprises, Inc., Appellants, v. Susan COMBS, Comptroller of Public Accounts of the State of Texas; and Greg Abbott, Attorney General of the State of Texas, Appellees.

Court of Appeals of Texas, Austin.

Rehearing Overruled July 9, 2010.

Attorney(s) appearing for the Case

Mark W. Eidman, Curtis J. Osterioh, Ray N. Donley, Scott, Douglass & McConnico, L.L.P., Austin, TX, for Appellants.

Paul H. Masters, Assistant Attorney General, Austin, TX, for Appellees.

Before Chief Justice JONES, Justices PEMBERTON and WALDROP.

OPINION

G. ALAN WALDROP, Justice.

This is a suit for a tax refund. Appellants Laredo Coca-Cola Bottling Company and Coca-Cola Enterprises, Inc. purchased soda fountain equipment and then provided the equipment to businesses that used it to sell Coca-Cola drinks to customers. Appellants sued appellees Susan Combs, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of the State of Texas (collectively, the "Comptroller...

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