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HEGAR v. GOLD'S TEXAS HOLDINGS GROUP

No. 03-19-00121-CV.

598 S.W.3d 730 (2020)

Glenn HEGAR, Comptroller of Public Accounts of the State of Texas; and Ken Paxton, Attorney General of the State of Texas, Appellants, Gold's Texas Holdings Group, Cross-Appellant v. GOLD'S TEXAS HOLDINGS GROUP, Appellee, Glenn Hegar, Comptroller of Public Accounts of the State of Texas; and Ken Paxton, Attorney General of the State of Texas, Cross-Appellees.

Court of Appeals of Texas, Austin.

Filed: February 28, 2020.

Attorney(s) appearing for the Case

Doug Sigel , Rich Moore III , for Appellee.

Matthew Kennedy , for Appellants.

Before Chief Justice Rose, Justices Triana and Smith.

OPINION

In this suit for a refund under the "Sales for Resale" exemption in section 151.302 of the Tax Code, the Comptroller of Public Accounts and the Attorney General (collectively, "the Comptroller") appeal a portion of the district court's judgment awarding a refund, plus interest,...

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