THEAYTORNEY GENERAL
OF'TEXAS
HonorableGeo. H. Sheppard
ColPptmVsr of Publlc'Aooounte
Au&in, Texae
Dear Sir: opinion 190. O-4101
Re: Are penhemntwaving eolutlons
to be olaesifledae halr prep-
aratlom uuder S. B. 470, 47U1
Legislature,Regular Semion?
Ue aolmowledgereceiptof your requeetfor (~1opinionof tble
Depslment on whether or not permanentwaving eolutloneexe to be olaee%fled
as hair preparationsunder Senate Bill 470, 47th Leglslatare,ReguLar
Seaslon.
Youadvise us thatpermanentwavlngeolutloneare liquid oh-l-
oals&loh are applied to thehairand thatwhen eoapplled andheated,
thehair'wlllretain the ehape lnwhloh ltwae woundwhem the application
ofheat lemede.
Senate Bill 470, enpra, is an emendmentto Boaae BIIJ.8, 47th
I&jtilaiiirh,
RegularSession,d&flnliig,'mimg other.thln@, the 'term'
.I( Hors6 Blll 8, supra, is a tax statute. SenateBill 470
*oiS3keflc~
deitiesthe +rm~__..
?oofmetloy"ae meaniagr
"~*The.teim'oomnetloti~wasused in thle A&$oU meann -'
rouge (liquid,eml-eolld or solid),llpetlok(liquid,eeaW
aolld or eolld),feoe powder, face creeme (irrcludln&cleaneing,
foundati~,vaniahirrg,lassssgearanyo~~eimiLaroFecnato
be used on the skia), lotlone (hand,face, aud skip inoluding
aetrlngente),nallpoliih(allklnde) andinmi&ingpre~tlW,
eyelmhpreparatlone, eyebrowpenclle,eye ehedowing-prepeSati=,
hair oil, hair tonle end other hair pti?XU'atlone:
. . . (RI&aeig
0-1
*Preparation*is definedby Heb@er .SEbeing:
"Sonethhing
made, equippedor oompemded for a partloular
purpose.*
Fmm your request it appears that "permene~twavlngselntloUe"
are subatenoeswhlah are made or oaupomxdedfor tie particalarplvpos0Of
use on thehair.
HonorableGeo.H. Sheppard,Paea 2 (OAlal)
We are, tierefore,of the op9nlontit the tem%alrprep-
arations*includespenuanentwavingsolntlcnm.
'Rustingt$attie foregoingfully e.nfswex-8
your inqalry,we
are
Yours very truly
AllwfmY-oF~
By /a/Rl&ardH. Cooke
BfchardH. cwke
Aaalstant
APPROVRDCCT 18, 19h APPRomoPmIoIo
COMLTTEE BY /a/ B.W.B.
/a/ &over Sellerf