Sharp v. Tyler Pipe Industries, Inc.

JONES, Justice.

Tyler Pipe Industries, Inc., successor-in-interest to Tyler Pipe Industries of Texas, Inc. (“Tyler Pipe”), sued State Comptroller John Sharp and State Attorney General Dan Morales (collectively the “Comptroller”) seeking a refund of sales taxes paid in the purchase of certain equipment. See Tex. Tax Code Ann. § 112.151 (West 1992). The trial court granted summary judgment for Tyler Pipe, ordering the Comptroller to refund approximately $35,000. On appeal, the Comptroller asserts that the trial court misconstrued a statutory exemption for the purchase of property used in…