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SUNSTATE EQUIPMENT CO., LLC v. HEGAR

No. 17-0444.

601 S.W.3d 685 (2020)

SUNSTATE EQUIPMENT CO., LLC, Petitioner, v. Glenn HEGAR, Comptroller of Public Accounts of the State of Texas; and Ken Paxton, Attorney General of the State of Texas, Respondents.

Supreme Court of Texas.

Opinion Delivered: April 3, 2020.

Attorney(s) appearing for the Case

Arthur Val Perkins , Foley Gardere/Foley & Lardner LLP, 1000 Louisiana Street, Suite 2000, Houston, TX 77002-5018, Stacy R. Obenhaus , Foley Gardere/Foley & Lardner LLP, Zachary T. Jones , Gardere Wynne Sewell LLP, 2021 McKinney Avenue, Suite 1600, Dallas, TX 75201-4761, for Petitioner.

Lisa A. Bennett , Assistant Solicitor General, Kyle D. Hawkins , Office of the Attorney General, Solicitor General, P.O. Box 12548 (MC 059), Charles K. Eldred , Financial & Tax Litigation Division, Office of the Attorney General, P.O. Box 12548 (MC 029), Jeffrey C. Mateer , Texas Attorney General's Office, First Asst. Attorney General, P.O. Box 12548, Capitol Station , W. Kenneth Paxton Jr. , Attorney General of Texas, Office of the Attorney General, P.O. Box 12548, Austin, TX 78711-2548, Scott Keller , Baker Botts LLP, 98 San Jacinto Blvd., Suite 1500, Austin, TX 7870, for Respondents.

This case requires us to determine whether a heavy construction equipment rental company may subtract certain delivery and pick-up costs as cost of goods sold (COGS) under section 171.1012 of the Texas Tax Code. Sunstate Equipment first argues that it is entitled to subtract costs under section 171...

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