OFFICEOFl-HEATfORN~ GENERALOF-
AUSTIN
Ronorabls Qeorge B. Sh8ppard
CctmptPolle~0r Public Aot3oImta
AUUtAn, Taca6
near 8lr: oplnlculHo. o-4014
Rer Does the groas reoaipts tax
levied by Artlole X. B. B. 8,
on nev radior apply to the
prooeedu fPem the 8alo of the
entire ooetblnation8et or
only to that POPtlon PepPa-
rented by the sale of the
radio?
we ar8 in reoelpt OS ycmr letter o? 8epteabor,
17,
l!J'U,vhiah i8 as ?ollovst
th%S dO&nU'tWllt ilth eePteilISUdi0dealeM U to
Vh&hOPS OglbiartiO!l I&i, tb&18,8 l'8db-@CliW,
orar8dla-~-~aOrd~~rr orszud&O-phOJlO-
reoord ohanger-reoordw should be hued upon the
full 8mount reeaetvedfor the 80@8t~ odplbirtcrtlon
orvhether the tax ahouldapply only to the mount
OF prooesdr recalvod fer the mdio in thr oembinw
tiOll8Ot. I&t%Uthe iniO?sU6tiOll giVSUithi8 dOpaPt-
moat, the set is sold as a aoauplete unit and the
prliaei8 not broken dovm a8 to whet portien Of the
rebkipte i&for the radio. Ammtber 0r rsdio deal-
er8 81% OOntending th8t thi8 tax vould not loOru8
on the anttre pmceeds. We we therefore requmt-
,.Ilg JrOUrOplniOIla8 t0 Vh&WP thr iMU am1108 t0
the proceeds frcm!the rale of the 8ntlFs oombina-
tiG%lset OF VhOth8P it em1198 OlirJt0 that pOrti0lS
X'OpFO8ented by the UtiQ 0f the PPd%O."
Honorable Coorge Ii.shoppard, P8ge 2
UpOn thi8 8filbtO
Of fkWt8 yOU 8UkdU%tthe fOlloU~
qW8tiOnt
DQO8 th8 -088 P%WiptCb t4IX1Wbd by Al%iOl* x Of
Eouse Bill 8, on new radios apply to the proceed8 iram the
8618 or thb entire aombiartlOn8Ot or only to tb8t portiOn
rSpm8Onted by the 8ale Of the radio?
section 1, of Artiole 7047-1, ROVi8ed gtatUte8 0r
!hexIII,being m%Oie X Or IiOU80 Bill 8 Of th6 47th hgiSi&tWO,
provld~s an follovsr
"'IWohPeX'rOZL,
mnhip, a8800i8ttioll, Or
oorpor8tlon88lllag atmtall new F6dlor or x18w
008WtiO8, 8ha11 make i$ltbl'tWlyOil th8 ftF8t 6578
of January, April, July uui October of uoh year,
a report to the Comptroller,wxdec +2x of th8
ovwr, manager, oc If a oorparation,an officer
thW3Of, 8hOViI3g i&# 4SggPOg9tO gr088 WWipt8 AXE
the 8a8 0fq0r th0ab0~-2~4~d ~~CIIU r0rth8
qwrtesnextpmoedlngt and8hallatthe 888OtilR8
.prytot.ha cemptrolleFal~exolBa tJbxoqmlt0
tvo (2) par sent of aaid -88 Nwlpt8 88 8hovn by
aaid report ."
v8 iLOt* iroap JWUl’ letkl tbot YOU 8ay, %lWlB tfu in-
fOI'58tiOn giVOXi t&$8 mt, ths Set 8old 60 0 OUQl&O
18
unit 8nd the prior 18 not bMcen dovn e8 to vhat pOrtion 0s
the lWWtpt8 18 h' th@ l'UitO.* m hing th0 WM it 18 Ooc
OpiniOXt pnd YOU aF8 80 dV18ti that th0 tax k&.crd w BOOtbX&
1 Of Ax'tlolsX Of Hourr.Bill 8 8hOUld b0 pald M th0 bM18 Of
the proueeds derived fraa the eale of the entire eombinetlrm
88t.