Oral Argument Scheduled for CEC Entertainment, Inc. v. Hegar

October 4, 2019

The Third Court of Appeals has scheduled oral argument for CEC Entertainment, Inc. v. Hegar, No. 03-18-00375-CV on October 23 at 9 AM.

CEC Entertainment is represented by Doug Sigel and Rich Moore of Ryan Law Firm, PLLC of Austin, TX.

Audio recording of the argument will be made available soon after the hearing at: http://www.txcourts.gov/3rdcoa/oral-arguments/.

CEC Entertainment argues that its purchases of arcade games are eligible for the sale-for-resale exemption from Texas sales tax. CEC Entertainment’s business is what the Texas Tax Code defines as an “amusement service,” and amusement services are taxable. It is CEC Entertainment’s position that the arcade games are transferred to its customers as an integral part of its service and should be excepted from sales tax.


For more information, contact:

Doug Sigel
Practice Group Leader, Sales & Use and Income Tax

Richard W. Moore III
Attorney, Sales & Use and Income Tax