ChampionX Urges Texas Court to Affirm $3.17 Million Tax Refund

ChampionX LLC’s containers used to transport chemicals to its oil and gas industry customers are exempt from Texas sales and use tax under state law, the company told a state appeals court.

The containers satisfy three different manufacturing exemptions because they’re used for pollution mitigation, quality control, and to comply with public health laws, ChampionX said in its Thursday brief.

Unlike a truck that simply transports goods, the containers are part of the manufacturing process itself, the brief said. Therefore, they’re not excluded from the tax exemption as Texas argues, ChampionX told the Texas Court of Appeals for the ...