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COMBS v. ROARK AMUSEMENT & VENDING, L.P.

No. 11-0261.

422 S.W.3d 632 (2013)

Susan COMBS, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of the State of Texas, Petitioners, v. ROARK AMUSEMENT & VENDING, L.P., Respondent.

Supreme Court of Texas.

Decided March 8, 2013.

Attorney(s) appearing for the Case

Ron Beal , Professor & Attorney at Law, Waco, TX, for Amicus Curiae.

Daniel T. Hodge , First Asst. Attorney General, David C. Mattax , Director of Defense Litigation, Office of the Attorney General, Greg W. Abbott , Attorney General of Texas, Jeff M. Graham , William J. "Bill" Cobb III , Office of the Attorney General, Jonathan F. Mitchell , Solicitor General, Office of the Attorney General, Kevin D. Van Oort , Deputy Chief — Financial & Tax Litigation Div., Marc Alan Barenblat , Assistant Attorney General, Financial and Tax Litigation Div., Ronald R. Del Vento , Assistant Attorney General, Chief, Bankruptcy & Collections Div., Austin, TX, for Petitioners, Susan Combs.

James F. Martens , Amanda M. Traphagan , Martens Todd & Leonard, Austin, TX, and Amanda Garrett Taylor , Hohmann Taube & Summers, L.L.P., Austin, TX, for Respondent, Roark Amusement & Vending L.P.

Justice WILLETT delivered the opinion of the Court.

Roark Amusement & Vending, L.P. brought this tax-refund suit against the Comptroller of Public Accounts, seeking to recoup sales taxes it paid on "plush toy" prizes used to stock its coin-operated amusement machines. The court of appeals held the toys were exempt from sales tax under the Tax Code's sale-for-resale exemption. We agree and affirm the court of appeals' judgment.

I. Factual and Procedural...

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