3: 

:, rl 

‘I 

OFFICE OF THE AlTORNEY GENERAL OF TEXAS 

AUSTIN 
‘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 P 7 A rouglo~a or~laatioA, r*lliAg on17 rel~gloua items 

et a shell mrgiai of 

P 

roiit. 

i0 pr60ti0eny ev02-y 

xe have b0.A exugtad 

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 Seaaiuri, Uth &&dettme, 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, eatAbilaJiin.g, operating or WiAtaiDing suah l tor@ D or aimOaAtile 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 l atabllabrcent or mro&atlle 

~~~A~~*ErA:Od&%A tz: ao;prihelk AOt 

OP 

rterlbl buolaaraaa engem l xt~uslvely in the male 6 

*j;eo* 7. Yho tom ‘stare am used in Lbiar hot 

& & il b e OOAetma t0 P lb UE *ti iAO~A~@ l Xiy 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, oorporatlon, ccpartaarahlp or arsooietioa, otttier 

demeatlo cm forclign in whleh ~oedo, wares or mrohendfrs 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. 

4th Ed. 342!1, 

II-L 4 Coohy on Taxation, 

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. . ." 

~$6 have quotea above 4ll 0i th4 l x4EWtlQ44 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 u08 l n 

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 ex5lu~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 tauaon. 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. 

The Legielotcre ha8 r44n fit tC exempt from the p4ywnt 

0f 0h5in store tax88 pureons who op6rat4 lumber ana 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 pay00nt 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.