Combs v. Texas Small Tobacco Coalition

OPINION

DAVID PURYEAR, Justice.

After the legislature enacted subchapter V of the Texas Health & Safety Code, entitled, “Fee on Cigarettes and Cigarette Tobacco Products Manufactured by Certain Companies,” appellees Texas Small Tobacco Coalition and Global Tobacco, Inc. (Small Tobacco) filed a suit for declaratory and injunctive relief, alleging that the tax imposed by subchapter V is unconstitutional.1 Appellants Susan Combs, in her offi*307cial capacity as Texas Comptroller, and Greg Abbott, in his official capacity as Texas Attorney General, (the State) filed a plea to the jurisdiction and a…