DTWC Corporation v. Susan Combs, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of the State of Texas

OPINION

JEFF ROSE, Justice.

DTWC Corporation brought this tax-refund suit against the Comptroller of Public Accounts seeking to recoup sales taxes it paid on items such as soap, shampoo, conditioner, mouthwash, shower caps, pens, and notepads that it put in its hotel rooms for its hotel guests. On cross motions for summary judgment, the district court de termined that the hotel consumables were not exempt from sales tax under the tax code’s sale-for-resale exemption. We disagree and reverse the district court’s judgment.

BACKGROUND

The facts are undisputed, having been established below in a…