No Tax Refund to GEO Group for Immigration Jails: GEO Group v. Hegar

GEO Group v. Hegar, Aug. 10, 2017 - "The GEO Group, Inc. (GEO) sued Glenn Hegar, Comptroller of Public Accounts of the State of Texas, and Ken Paxton, Attorney General of the State of Texas, (collectively, the Comptroller) seeking a refund of sales tax imposed on GEO’s use of gas and electricity in detention facilities. GEO asserted that it was entitled to the sales tax exemption for residential use under Section 151.317 of the Tax Code. After both parties filed for summary judgment on this issue, the trial court granted summary judgment in favor of the Comptroller. On appeal, GEO asserts that the trial court misconstrued the statutory exemption for the purchase of natural gas and electricity sold for residential use. For the following reasons, we will affirm. ... [T]here is a qualitative difference between occupying a private dwelling, such as a home or residence, and occupying a detention facility. ... the detention facilities at issue in this case are not occupied as a home or residence for purposes of this tax exemption."