IN RE NESTLE USA, INC.

No. 12-0518.

387 S.W.3d 610 (2012)

In re NESTLE USA, INC., Relator.

Supreme Court of Texas.

Decided October 19, 2012.

Rehearing Denied December 14, 2012.


Attorney(s) appearing for the Case

Scott A. Keller , Yetter Coleman LLP, Austin, TX, for Amicus Curiae National Federation of Independent Business Small Business Legal Center.

Keith Strama , Beatty Bangle Strama, P.C., Austin, TX, for Amicus Curiae Texas Association of Manufacturers.

Greg W. Abbott , Attorney General of Texas, Rance L. Craft , Office of the Attorney General, Kevin D. Van Oort , Deputy Chief-Financial & Tax Litigation Div., Austin, TX, for Real Party in Interest Susan Combs, Texas Comptroller of Public Accounts.

Anna Windsor Kana , Jennifer Patterson Rabb , Peter Nolan , Winstead PC, Austin, TX, for Nestle USA, Inc.


Justice HECHT delivered the opinion of the Court, joined by Chief Justice JEFFERSON, Justice MEDINA, Justice GREEN, Justice JOHNSON, and Justice GUZMAN.

Since first imposing a franchise tax in 1893, the Legislature has restructured it several times, drawing various distinctions among taxpayers with adjustments, deductions, and exemptions that have become elaborate. Petitioner in this original proceeding contends that the...

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