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HEGAR v. TEXAS WESTMORELAND COAL CO.

No. 03-20-00406-CV.

636 S.W.3d 61 (2021)

Glenn HEGAR, Comptroller of Public Accounts of the State of Texas; and Ken Paxton, Attorney General of the State of Texas, Appellants v. TEXAS WESTMORELAND COAL CO., Appellee.

Court of Appeals of Texas, Austin.

Filed: October 7, 2021.

Attorney(s) appearing for the Case

Doug Sigel , Joshua Veith , for Appellee.

Natalie D. Thompson , Jack Hohengarten , Austin, Rance Craft, Austin, for Appellants.

Before Chief Justice Byrne, Justices Baker and Smith.

OPINION

This appeal concerns whether a taxpayer who extracts and processes coal for ultimate sale is entitled to the manufacturing exemption from Texas's sales and use taxes. See Tex. Tax Code § 151.318 ("Property Used in Manufacturing"). The trial court rendered judgment in...

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