### 606

.

**OFFICE OF**  **THE ATTORNEY**  **GENERAL OF**  **TEXAS AUSTIN** 

Honorable George Ii. Sheppard Comptroller of Publib **Accounts** Austin, Texas Dear Siri opinion MO.0-7361 Re: Wnether trucks stocked

in the city of Aaarill store tax on the 8ix a

plenished and serviced samesource8 as hi8 At times hewill a ripplies frorolone 

### of rueks will each be ownedby the aanw at will be operated on a partnership; .operator 

### of the truck uill receive s of,tho 

### nut **proceed8 and**  one-third will go to the truck QPmer- There maybe some question as to the control of these trucke, but under the present plan, It is the understanding of this department that they will be controlled by the owner of the store. *Question: Will push **trucks** be suljject to the Chain Store Tax Law?"I

Honorable Ceorgs HISheppard, Page 2

In response to our request for additional mation,on December 3, 1946, you advised us further:

“You recently received from this de artmenta request for an opinion as to whetR~ er a truck making ealre would be subject to the atore tax. I amfurnishing you with information secured, by Mr. John U..Yileon( District TaxSupervisor in Amarillo. Vhere 

### are twotracks operating In the Amarillo district. OneIs a semi-trailer making sales in Plrasant **Valley,** which is north of Amarillo. Theother truck ie a f&you:;el trailer operating in the City of

.

“The merahandiee is picked upat one of the stores and placed in the truck in display form. Thetruak then proceeds down the street contacting housewives and other potential buyers. They, in turn, enter thio partiaular truak, makepurahases of the merchandlee displayed, and pay for sameinside the truck.

“The sal.es are madein the truoks. The merchandise 1s not delivered by truck drivers or salesmen to the purchasers in their homee.” 

### 607. 

# 1.

inforWhether or.not the trucks andtrailers in question are stores ie determined by the definition of the term *store” aa contained in the Taxae Chain Store TaxLaw(house Bill 18, Ch. 400, Acts J+l+th Leg. 1st C. 3. 1933, Codified aa Art. lllld, Penal **Code),** said definition reading as follows:

Vea. i Theterm tstorel as used in this **Aat,** shall be **construed** to meanand include elly store or stores or anymercantile eetablisbment or establiahmeuts not epeaifiaally exempted with-
‘in this Act which are owned, operated, maintained, or controlled by the 331neperson, agent copartnership receiver, trustee, firm, oorporation, or aesociation, either domestic or foreign, in which goods, wares or merohandiee of any kind **are aold,**  **at re**  tail or wholesale,* (Underscoring ours),,. 

## . 6aEa

Honorable 

### GeorgeH. Yhepperd, Page 3

You etatr in effect that these truoke and trallore are plaoee, *in which goodah weree and merchandise are eo1d.n Therefore, if theso vehialse ere wetoreeR end/or %eraentile 

# l etabliehmeqte w the meeniag then they would constitute uetoree~ within



### of the Chein 

### Store Tex Len.

,. A Theword *etom* was defined by the Commission of 28 8. W, 170, as follower f eels in the 

### ease of Continental Paper BegCo, v, Boeworth~,

Theterm *meraentlle eetabliehment+l is defined in 21 Corpus Jurie 904 as follawe~

*A plea. where the buying and eellin of ertialre of aerahandlee de an employment fe aonduated.* ..ds-’ ThaSupremeCourOof the United States in the aaee of Foxv. Ytendud Oil 00. 294 U. S. 93, 79* LI Ed. 786, in aonetruin (whioh dei the Chein Store Aot of the State of WeatVirginia,

inea’the 

### word&ore in tha identical phraseology as the Tetie Gheln Store Aat) in en opinion byMr. Justice Cardosa, used the.following lenguago:

*. * +The‘goods offered for aale are to be underlltoad es having reference to goods *of sny kind *andthaplaae at which the eale is medeehefl lnalude,not only plaaee that 

### in the WE:; e .E erch of menwould be designated as ut broadly sneaking. enymeroantile eetebliehment, whether 

### a rtoic o? something &e** (Undoreaorlng ours). Based upon the facts as iven us, and the definltione of the,worde and terms used fn the Cnein Store Act, together with the aonetruation given b arrive at the ineeaapeble aonclueion th our Courts, we at the trucks end

### 609 ,!

Honorable Georke H. Sheppard, Page 4
~trailera are *merosntile establiehaente in which goode, weres andmarohandlrew are cold. In fact, auohvehialee 80 equipped and used.amount,.~. in our opinion, to a atore onwheels. A store is a 

### atort;: whether mobile or immobile.

“

. inquiry. W4 

### trust *@at wehate eatiefaotorb4ly answered 

### your

Yours vary truly ATTORNEY

OENEULOFTEXAS
By+* w. v.. cappart Aaatstanlr