Laredo Coca-Cola Bottling Co. v. Combs

OPINION

G. ALAN WALDROP, Justice.

This is a suit for a tax refund. Appellants Laredo Coca-Cola Bottling Company and Coca-Cola Enterprises, Inc. purchased soda fountain equipment and then provided the equipment to businesses that used it to sell Coca-Cola drinks to customers. Appellants sued appellees Susan Combs, Comptroller of Public Accounts of the State of Texas, and Greg Abbott, Attorney General of the State of Texas (collectively, the “Comptroller”) to recover sales tax paid on appellants’ purchases of the equipment. The district court granted the Comptroller’s motion for summary judgment…