In groundbreaking news, the Texas Third Court of Appeals has withdrawn its earlier opinion and issued a new opinion in the Hegar v. El Paso Electric Co. case. In the case, which has attracted widespread attention, El Paso Electric filed a refund claim with the Texas Comptroller for sales taxes that it had paid on transactions involving “telemetry units that are related to step down transformers,” which are pieces of equipment used to transmit electricity.
Jimmy Lucas is a tax associate in Baker McKenzie's Dallas office. Prior to joining Baker McKenzie, Jimmy practiced public accountancy at a Big 4 accounting firm. Jimmy is also a certified public accountant licensed in Texas.