Cafeteria Operators, L.P. v. Carole Keeton Rylander, Comptroller of Public Accounts And John Cornyn, Attorney General of the State of Texas

ON MOTION FOR REHEARING

BEA ANN SMITH, Justice.

We withdraw our opinion and judgment of July 26, 2002, and substitute the following in its place. Cafeteria Operators runs a chain of cafeterias and buffet-style restaurants known as Furr’s Cafeterias and Furr’s Family Dining restaurants (Furr’s). As a method of controlling costs and maintaining product uniformity, Furr’s operates a central kitchen to service all of its restaurants. At the central kitchen, bulk food items are turned into the individual portions served at the restaurants. For example, large blocks of compressed frozen fish are…