RENT-A-CENTER, INC. v. HEGAR

NO. 03-13-00101-CV.

468 S.W.3d 220 (2015)

RENT-A-CENTER, INC., Appellant v. Glenn HEGAR, in his capacity as Comptroller of Public Accounts of the State of Texas; and Ken Paxton, in his capacity as Attorney General of the State of Texas, Appellees.

Court of Appeals of Texas, Austin.

Rehearing Overruled July 27, 2015.


Attorney(s) appearing for the Case

Farley P. Katz , Forrest Seger II , Strasburger & Price, LLP, San Antonio, Daniel L. Butcher , P. Michael Jung , Strasburger & Price, LLP, Dallas, Clinton A. Rosenthal , Robert M. O'Boyle , Strasburger & Price, LLP, Austin, for Appellees.

Matthew H. Frederick , Assistant Solicitor General, Office of the Attorney General, Jim B. Cloudt , Assistant Attorney General, Tax Division, Austin, for Appellee.

Before Justices Puryear, Goodwin, and Field


OPINION

This case presents an issue of first impression: whether a "rent-to-own" business whose majority of revenues comes from making merchandise available to customers via "rental-purchase" agreements is "primarily engaged in retail trade" for Texas franchise-tax purposes.1 The...

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