Grocers Supply Co., Inc. v. Sharp

YEAKEL, Chief Justice.

Appellant Grocers Supply Company, Inc. (“Grocers Supply”) sued appellees the Comptroller of Public Accounts and the Attorney General for the State of Texas for a refund of sales tax previously paid. See Tex. Tax Code Ann. § 112.151 (West 1992). 1 Both parties filed motions for summary judgment. The trial court granted the Comptroller’s motion and denied Grocers Supply’s motion. We will affirm the trial court’s judgment.

BACKGROUND

The complicated chain of events that led to this dispute began in 1961 when the legislature enacted legislation raising the sales tax rate, but…