Honorable B. C. Hooser
County Attorney
Howard o.ounty
Big Spring,..Texae-
Dear Slrz Oplnlon RO..O-7101
Re+:iAlie'busseswhich are
owned and used strictly
,by.ahur&es as non-profit
vehiales eubjeat to the
one pbr.oent motor ve-
'hioli$+etallsales tax
levied by Article 7047k,
V.A.C.S.?
Your reqrieetfor an opinion, re0eive.dIn this offloe
on February 14, .1.946, reads as followat
*We question is will the churoh have to pay the
one per cent motor vehicle retail sales tax. The bus
is to be used strictly as a non-profit vehicle and to
oarry people to church and Sunday Suhool."
You eualosed a letter to a cltlcen of Big Spring from
Hon. Qeorge II.Sheppard, State Comptroller of Pu@llc &counts,
Milch letter states thata
a . . It Is our view that tie church will have
to pay'tie one per uent motor vehlole retail sales tax
on the thirty-two passenger bua that you purebased from
the Davis Auto Company of tilldress, Texas, as ue do
not find anything lu Article 7047k exempting churohes
rrom paying the tax.'
We agree with the Interpretationplaced on said stat-
ute by the State Comptroller. We rind uo authority, statutory
or otherwloe, authorl5lug the exeqptlon of churches or other
Bonorible Ii.C. Hooser, page 2 (o-7101)
rellglous organltatlonsrrom payment of the sales tax In ques-
tion. We therefore ansver ~yourqwetlon In the afYlrmatlve.
Yours very truly
ATTORREY ORNJSRALOF TEXAS
E+y /a/ J. Arthur Sandlln
J. Arthur Sandlln
Assistant
JAS:ms:lm
APPROV&D MAR 12, 1946
/s/‘Carloa Ashley
FlRST AiSISTANT
A'l!TORRRY
GRRRRAL
APPROVED
' OPIlKOll
COHRITTRR
Untitled Texas Attorney General Opinion
Combined Opinion