OFFICE OF THE AlTORNEY GENERAL OF TEXAS
AUSTIN
3:
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‘5. &e~hsndiro he&lad, ho handle In AlA oi OUT
throw atotra only bOok8, Ylblae, Chtweh and Swdcl~
&hool Z,U@.iW, aA6 in A aEAll WA7 We handia 80mO
&ezmtal booka, &?eotiAj~ oerda, to&uAtdA @OA8, do.
Thta tttsr oleaa, bowevor *oul& not ooaeibt of aa
llyoh Aa 5% Of our tekrl. &ma.
“4. Plw for Yxsteptl~na " ..wa baaa our iA e+r
rxsroption 00 the fart oi Oti be- ~rrtiro P7 A ro-
uglo~a or~laatioA, r*lliAg on17 rel~gloua items
et a shell mrgiai of roiit. xe have b0.A exugtad
i0 pr60ti0eny ev02-y P i00~ar of tar mw0r0ru
888~88ad ii&Aat t&O,&8 fOr.h8tU&OO, W h8Vr AOt
zattt;f fteto end Gtwnty tex rfna* the atme we
Ghein atore tam8 aira pra8aribad by EeuikBlll 89, slat
Gall05 Uth &&dettme,
Seaaiuri, tWS,.knam~aa the Ghel~
atore Tex Lpw, eAd crodkrlea 88 i&&l8 ru&d ot YarxmA'r
$AZIZI:~ Pearl Code 0r %$&a, raid *et r0aaing.i~ *rt ea
iion. ireo* I:. aAcpper-4, fig* b
preaorfbd for the ptlVlle,ge of owing, eatAbilaJi-
in.g, operating or WiAtaiDing suah lto r @ D o r aim-
OaAtile satabllshrmAtA. Tb. lioona. to. heralA
preaoribsd shall be pai4 ansunlly amI &hall br In
didftiOA to the riling roe preaorlbdl iA hCtfOA I?
8Ad 4 of this not* Provldad that the t8re.a. *etiz-a,
etoree aaprntflo latabllabrcent or mro&atlle
~~~A~~*ErA:Od&%A tz: ao;prihelk AOt
OP 6
rterlbl buolaaraaa engem lxt~uslvely in the male
*j;eo* 7. Yho tom ‘stare am used in Lbiar hot
& & il b eOOAetma t0P lb UE *tiiAO~A~@ lXiy ewm Or
storm OF u?g mms&tll~ est6ibllehPoat 6% eatAt+llAh- _,L.
WA88 Cobb DpOeifiO8uy 6UXWptd WitbiA t&la hot WhlOh
art- mined, oparated, m%ntainod, or oo~trolh8 by
the aam p13reon, agent, raaoimr, trustee, S’La, oor-
poratlon, ccpartaarahlp or arsooietioa, otttier
demeatlo cm forclign in whleh ~oedo, wares or mr-
ohendfrs OS any k&id are AoLd, at retell OP uJwlsule.*
Tbls aat do.11 not levy en ad ralorom t*x or a tax 011
property of ong kind, but it laviea m oooupatlon tar. Li
the o&e@ cf Eurt Y. Cooper, 130 Tex. 43b, 110 A, ‘u* (&?a) -6,
the oourt Wnrtrued thir net aad salQt
)I . we exp~rleAoe A0 bitfloulty in ruohlq
the ~o~olaslon t&at the m+#elled lio~nae frra
levied thereby am prlmarlly ooeupation taxes . . .”
lise beliave wet say gwaoa who opsrntu8, melAtClA8,
Opens or eatabU8hrr a BtQre , em that term la dofin in the
etatute, 1s subjaot to &he chain (ItOr* t4X thenin pr444rib4dd
~leee that pereon ie 4x4rPpt4a by 8048 ep4om.o provieio4 in
thet statute or Borne other atacute. II-L 4 Coohy on Taxation,
4th Ed. 342!1, the law ie stated Lx8 tollowsl
*‘k gartiwlar parson oa-not be oxmpt4d fro4
paymaLt of an OCOt@4tiOJPtU OA a BQlOifid OOCUQ+
tlon, ~~131~313 tilar4 Is corietitutiunal authority
therercr. . ."
~$6have quotea above 4ll 0i th4 lx4EWtlQ44 that 4~~44~ ~4 r,ho
c&in store lax Law, ~n6 wo believe
it ie char that nourn of
6aiu exomptio~ie 43ply to a rell&ur or6anlubioa that 4p4r4te8,
~lntaine, 0gen5 OT eetabllehea a 8tor4 in Mioh 4r4 cola on*
religious book8 anb rsllc~ioue 1itereWre.
\io also bellevs that 40 0th.r et4tUt4
all4w4 a u 08ln
a xemjltlo n. Ar tic le PIlI, ~eOtiO4 8, Of th4 CO48tltutlon of
“r’uBe pr0viae8 that ti~as Le6f.slatum WY axempt rror t4x4ti0ti
4ctl;al plaoes oi rrllgioue worship Ma 44F property ow4ad
by 4 church or by 4 8trLotly roli&Ae 8Qolety ror U40 a* 4
awiling plea8 Sor it8 mIni8te.r, and 4180 property uee4 ex-
5lu~ively in ooabuotlnp, 4ny~asaooiation 8464646 in pFoaotin6
~ligioue devalopment of youa ~aa&'le; aad by the taran or
krtioh 7x00, vam0n*4 Awotetoa ~~i8ea~at~~ st4tw8 0r
Tare a, the L4gielrturs Bra exeqtd such preparty rma tau-
aon. Eouever, it is our belid thst 8416 4X44ption appliao
0~1~ to airrot texee on propwtf, and Met it dore not 4~911
to an oooup4tlou tax. The ohaln atore tax 14 an oooupatlolr
tax.
ha8 r44n fit tC exempt from
The Legielotcre the p4ywnt
0f 0h5in store tax88who op6rat4 lumber ana
pureons building:
mrt4rial buelneee4e engagsd 8xOlWiv4lY ia th4 8alo of Iunbar
and building material, 011 5na ~48 well supply an4 4quipm4nt
aeahr8, ad ethers 0nu08ratea
in the statute8 but it ha8 not
exsmpted pcsreore oyereitlng tha tyQ4 of StOr4a you aek about.
#a have examinea all of the UwptiOnS rd4tiVa to the pay-
00nt 0r 0hdn 8tOr4 taxc8, and non4 Ot them 04X&be 6Onstrwd
t4, ~fi~iudo raligiour organl44tione that operato etoree in
wkloh are sold raiL&oupr bOoke 4~16 r4li5ioue lit4T4tur4.
I
PIon. amo. %. slmgpard, pagr 5
Oar amwr to your in-,uiry lr’that under the fact8
rou have gitm ue thr persona who op@reto the ikptlat Book
i&ore@ of '2exee arm liable Sor ohain rboro tuee u&or the
GhaLa 8tore Pax Law.