Burgess v. Gallery Model Homes, Inc.

OPINION

EVELYN V. KEYES, Justice.

This appeal arises from a suit brought by appellant, Connie Burgess, to obtain a refund of overcharged sales tax. On appeal, we must determine whether the trial court properly granted a plea to the jurisdiction in favor of appellee, Gallery Model Homes, Inc. d/b/a Gallery Furniture (Gallery). Burgess presents one issue for our review: whether the trial court has jurisdiction over a suit by a consumer seeking to recover from a retailer payment of a Houston Metropolitan Transit Authority Tax (MTA) erroneously collected by the retailer. We affirm.

Background

Gallery…