Zimmer US, Inc. v. Susan Combs, Comptroller of Public Accounts of the State of Texas And Greg Abbott, Attorney General of the State of Texas

OPINION

DIANE M. HENSON, Justice.

In this suit for a refund of use taxes paid on out-of-state purchases of certain surgical instruments, appellant Zimmer US, Inc. appeals from the trial court’s order denying its motion for summary judgment and granting summary judgment in favor of appellees, Susan Combs, Comptroller of Public Accounts, and Greg Abbott, Attorney General of the State of Texas (collectively, “the Comptroller”). See Tex. Tax Code Ann. § 112.151 (West 2008); see also id. § 112.154 (West 2008). Zimmer asserts that the instruments are orthopedic devices or, alternatively, supplies for…