USA Waste Services of Houston, Inc. v. Strayhorn

OPINION

JAN P. PATTERSON, Justice.

In this tax protest suit, USA Waste Services of Houston, Inc. (“USA”) appeals from the grant of summary judgment in favor of Carole Keeton Strayhorn, Comptroller of Public Accounts, and Greg Abbott, Attorney General of the State of Texas (collectively, “Comptroller”). 1 In one issue, USA, a waste removal company, contends that it is entitled to a sales tax refund under the sale-for-resale exemption. USA seeks a refund of sales taxes paid on steam cleaning services that USA ordered after spilling waste on customers’ property. For the reasons set forth below, we…