COMBS v. TEXAS SMALL TOBACCO COALITION

No. 03-13-00753-CV.

440 S.W.3d 304 (2014)

Susan COMBS, in her official capacity as Texas Comptroller, and Greg Abbott, in his official capacity as Texas Attorney General, Appellants v. TEXAS SMALL TOBACCO COALITION and Global Tobacco, Inc., Appellees.

Court of Appeals of Texas, Austin.

August 15, 2014.


Attorney(s) appearing for the Case

Arthur C. D'Andrea , Assistant Solicitor General, Erika M. Kane , Assistant Attorney General, General Litigation Division, Joseph D. Hughes , Assistant Solicitor General, General Litigation, Austin, TX, for Appellants.

Craig T. Enoch , Enoch Kever PLLC, Shelby Leigh O'Brien , Gilbert J. Bernal, Jr. , Stahl, Bernal & Davies, LLP, Melissa A. Lorber Enoch , Austin, TX, J. Andrew Hirth , Jefferson City, MO, for Appellees.

Before Justices PURYEAR, GOODWIN, and FIELD.


OPINION

DAVID PURYEAR, Justice.

After the legislature enacted subchapter V of the Texas Health & Safety Code, entitled, "Fee on Cigarettes and Cigarette Tobacco Products Manufactured by Certain Companies," appellees Texas Small Tobacco Coalition and Global Tobacco, Inc. (Small Tobacco) filed a suit for declaratory and injunctive relief, alleging that the tax imposed by subchapter V is unconstitutional.1 Appellants...

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