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ALLSTATE INS. CO. v. HEGAR

NO. 03-13-00341-CV.

484 S.W.3d 611 (2016)

ALLSTATE INSURANCE COMPANY, Appellant v. Glenn HEGAR, Comptroller of Public Accounts of the State of Texas; and Ken Paxton, Attorney General of the State of Texas, Appellees.

Court of Appeals of Texas, Austin.

Filed: February 18, 2016.

Attorney(s) appearing for the Case

Doug Sigel , Mark W. Eidman , Ryan Law Firm, L.L.P., Austin, for Appellant.

Jack Hohengarten , Assistant Attorney General, Financial and Tax Litigation Division, Austin, for Appellees.

Before Chief Justice Rose and Justice Pemberton.

OPINION

This is an appeal from a district court judgment in a sales-tax-refund suit. The dispute centers on whether the sales tax can be lawfully imposed on an insurance carrier's purchases of claims-adjustment services from a third-party vendor. Resolution of that issue turns on the applicability of Tax...

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