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H.K. GLOBAL TRADING, LTD. v. COMBS

No. 03-13-00260-CV.

429 S.W.3d 132 (2014)

H.K. GLOBAL TRADING, LTD., Appellant 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.

March 28, 2014.

Attorney(s) appearing for the Case

Alison Haynes , Trevino, Vails & Haynes, LLP, Laredo, TX, V. Blayre Pena , Terry L. Scarborough , Hance Scarborough LLP, Austin, TX, for Appellant.

Bill Davis , Assistant Solicitor General, Office of the Attorney General, Austin, TX, for Appellees.

Before Justices PURYEAR, GOODWIN, and FIELD.

OPINION

MELISSA GOODWIN, Justice.

This appeal from a sales tax assessment concerns facial constitutional challenges to subsections (d) and (e) of section 151.307 of the Tax Code. See Tex. Tax Code § 151.307(d), (e). Following a bench trial, the trial court granted a take nothing verdict against appellant H.K. Global Trading, Ltd. and concluded that the challenged subsections did not facially violate the Import-Export Clause of the United...

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