Highway Contractors, Inc. v. West Texas Equipment Co.

COUNTISS, Justice.

West Texas Equipment Company, Inc. brought this sworn account action against Highway Contractors, Inc., seeking recovery of sales tax, penalty, interest and attorney’s fees. The equipment company alleged that it was required to pay sales tax, penalty and interest to the State of Texas as a result of certain business transactions with the contractor and that those expenditures were in reality the obligation of the contractor, for which the equipment company was entitled to reimbursement.

Both parties filed motions for summary judgment. In its motion, the equipment company…