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‘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 ro

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### 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 eaiion. ireo* I:. aAcpper-4,fig* b

preaorfbd for the ptlVlle,ge of owing, eatAbilaJiin.g, operating 

### or WiAtaiDing suah l tor@D oraimOaAtile 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 AOt tz: ao;prihelk OP rterlbl buolaaraaa engem l xt~uslvely in the male6

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### used in Lbiarhot & &il be OOAetma

t0 PlbUE *ti iAO~A~@l

Xiy ewm Or storm OFu?g mms&tll~ est6ibllehPoat 6% eatAt+llAh- _,L. WA88 CobbDpOeifiO8uy 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 OPuJwlsule.*
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
. . .”
lisebeliave wet say gwaoa who opsrntu8, melAtClA8, Opens or eatabU8hrr a BtQre, emthat term la dofin in theetatute, 1s subjaot to &hechain (ItOr* t4X thenin pr444rib4dd

~leee that pereon ie 4x4rPpt4aby 8048 ep4om.o provieio4 in thet statute or Borneother atacute. 4th Ed. 342!1, II-L4 Coohy on Taxation,

the law ie stated Lx8tollowsl

*‘k gartiwlar parson oa-not be oxmpt4d fro4 paymaLt of an OCOt@4tiOJPtU OAa BQlOifid OOCUQ+ tlon, ~~131~313

tilar4 Is corietitutiunalauthority 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 nournof 6aiu exomptio~ie **43ply** to a rell&ur or6anlubioa that 4p4r4te8, **~lntaine, 0gen5**  OTeetabllehea a 8tor4 in Mioh **4r4** cola on* religious book8 anb rsllc~ioue 1itereWre.

\ioalso bellevs that 40 0th.r et4tUt4 **all4w4** au08ln axemjltlon.

Article **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 Tarea, 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. 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.