THEAYTORNEY GENERAL 

OPI‘EXAS 

WILL WILSON November 25, 1959 

Honorable Robert S. Calvert Opinion No. WW-745 

Comptroller of Public Accounts 

Capltol Station Re: Taxability of r~sic coinAustin, Texas operated machines, or juke 

boxes, under Chp. 20, H.B. 

11, 3rd C.S., 56th Leg. 

Dear Mr. Calvert: 

You request the opinion of this office upon whether or 

not music coin-operated machines, commonly known as juke boxes, 

should be included within the definition of "phonographs" under 

Art. 20.01(g), H.B. 11, 3rd C.S., 56th Leg., and taxed as such. 

Chapter 20 of H.B. 11 imposes miscellaneous 

Art. 20.01(g) defines "phonographs" as 

excise taxes. 

I, . . . . . . the apparatus or devices, either 

mechanical or electrical, commonly known and sold 

as phonographs, including record players, hlghfidelity phonographs and stereophonic phonographs, 

and shall also include all sub-assemblies, devices 

or Instruments deslgned for the reproduction of 

sound from tuning devices, recordings of tape, 

records of wire; devices designed for the amplification of sound received or reproduced by such 

devices; or one or more devices designed to be 

used in conjunction with other devices which when 

combined will constitute a device defined as a 

phonograph under this Chapter." 

A tax of 3% upon the sale, distribution, or use of such 

phonographs is imposed by Art. 20.02. 

It is our opinion that music coin-operated machines, or 

juke boxes, are not includible within this definition and hence 

not taxable under these articles. 

Chapter 13 of this same tax Act imposes an occupaf;g;i:ax 

upon the I'owner" or 'operator' of coin-operated machines. 

coin-operated machines 

by Art. 13.01 (3), 

are specifically included within this group 

and that term is defined in Art. 13.01 (4) as 

. . . ..every coin-operated machine of any 
Honorable Robert S. Calvert, page 2 m-745 

kind or character, which dispenses or vends or 

which is used or operated for dispensing or vending music and which is operated by or with coins 

or metal slugs, tokens or checks. The following 

are expressly included within said term: phonographs, pianos, graphophones, radios, and all 

other coin-operated machines which dispense or 

vend music." 

Thus, phonographs are specifically included as a type 

of coin-operated machine to be taxed under Chapter 13, but no 

mention is made of coin-operated machines under the definition of 

"phonographs" in Chapter 20. The Legislature would presumably 

not have so precisely taxed such machines under one chapter, then 

have left such coverage under a later chapter to mere inference. 

This would seem particularly true inasmuch as the excise tax on 

phonographs (Chapter 20) is a new revenue measure with this tax 

bill, and hence should clearly cover those articles subject to it, 

whereas the tax on coin-operated machines was, in substance, 

carrled over from previous tax statutes. See Art. 7047a-2 et seq., 

V.C.S. Moreover, the definition In Chapter 20 taxes only those 

machines "commonly known and sold as phonographs." M.~sic coinoperated machines are commonly known and sold by that name or as 

Itjuke boxes," not phonographs. 

Should the legislative intent behind the statute be deemed 

so unclear as to make construction necessary, Koy v. Schneider, 110 

Tex. 369. - -_ 221 S.W. 880 (1920) resort to rules or canons of construction is appropriate. Johnson v. FerRuson, 55 S.W. 2d 153 (1932), 

error dism'd. One such canon is that taxing acts must be construed strictly against the taxing authority and liberally in favor 

of the taxpayer, where the question Involved is whether or not a 

certain person or thing is included within its scope. Philtex 

Chemical Comuans v. Sheooard, 219 S.W. 2d 1010 (1949), err. ref. 

n.r.e.; Texas Unemployment Compensation Commission v. Bass, 137 

;I%;. 1, 151 S.WS 2d 567, aff'g. Carpenter v. Bass, 142 S.W. 2d 

State v. an Patriclo Canning Co., 17 S.W. 2d 160 (1929),. 

Appiying this rule we would again reach the conclusion that such 

rm*sic coin-operated machines, or juke boxes, are not "phonograph# 

under Art. 20.01(g), H.B. 11, and hence not subject to the excise 

tax imposed by that Chapter. 

SUMMARY 

Music coin-operated machines, commonly 

known as juke boxes, are not "phonographs" within the definition given in Art. 20.01(g), H.B. 
. .-c 

Honorable Robert S. Calvert, page 3 m-745 

11, 3rd C.S., 56th Leg., and hence not taxable as 

such. 

Yours very truly, 

WILL WILSON 

Attorney General of Texas 

By s/James R. Irion 

James R. Irion 

Assistant 

JRI:cm:wc 

APPROVED: 

OPINION COMMITTEE: 

W. V. Geppert, Chairman 

Jack Goodman 

Iola Wilcox 

Gordon C. Cass 

REVIEWED FOR THE ATTORNEY GENERAL 

BY: LEONARD PASSMORE