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 

same source8 as hi8 

At times he will 

a ripplies frorol one of 

rueks will each be owned by 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 may be 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 HI Sheppard, Page 2 

In response to our request for additional 

mation,on December 3, 1946, you advised us further: 

“You recently received from this de artment a request for an opinion as to whet R~ er a 

truck making ealre would be subject to the 

atore tax. I am furnishing you with information secured, by Mr. John U..Yileon( District 

Tax Supervisor in Amarillo. 

Vhere are two tracks operating In the 

Amarillo district. One Is a semi-trailer 

making sales in Plrasant Valley, which is 

north of Amarillo. The other truck ie a 

f&you:;el trailer operating in the City of 

. 

“The merahandiee is picked up at one 

of the stores and placed in the truck in 

display form. The truak then proceeds down 

the street contacting housewives and other 

potential buyers. They, in turn, enter thio 

partiaular truak, make purahases of the merchandlee displayed, and pay for same inside 

the truck. 

“The sal.es are made in the truoks. The 

merchandise 1s not delivered by truck drivers 

or salesmen to the purchasers in their homee.” 

607. 1. 

inf orWhether or.not the trucks and trailers in question 

are stores ie determined by the definition of the term *store” 

aa contained in the Taxae Chain Store Tax Law (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 The term tstorel as used in this 

Aat, shall be construed to mean and include elly 

store or stores or any mercantile eetablisbment 

or establiahmeuts not epeaifiaally exempted with- 

‘in this Act which are owned, operated, maintained, 

or controlled by the 331ne person, agent 

copartnership 

receiver, 

trustee, firm, oorporation, or aesociation, either domestic or foreign, in which goods, 

wares or merohandiee of any kind are aold, at retail or wholesale,* (Underscoring ours), 
,. 

. 

6aEa 

Honorable George H. 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 

The word *etom* was defined by the Commission of 

2 f 8 8. W, 170, as follower 

eels in the ease of Continental Paper Beg Co, v, Boeworth~, 

The term *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 f e 

aonduated.* ..ds-’ 

Tha Supreme CourO of the United States in the aaee 

of Fox v. Ytendud Oil 00. 294 U. S. 93, 79* LI Ed. 786, in 

aonetruin 

(whioh de i 

the Chein Store Aot of the State of Weat Virginia, 

inea’the word &ore in tha identical phraseology as 

the Tetie Gheln Store Aat) in en opinion by Mr. Justice 

Cardosa, used the.following lenguago: 

*. * + The ‘goods offered for aale are to 

be underlltoad es having reference to goods *of 

sny kind * and thaplaae at which the eale is 

mede ehefl lnalude,not only plaaee that in the 

WE:; e 

.E 

erch of men would be designated as 

ut broadly sneaking. eny meroantile 

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 f n the Cnein Store Act, 

together with the aonetruation given b 

arrive at the ineeaapeble aonclueion t h 

our Courts, we 

at the trucks end 
609 ,! 

Honorable Georke H. Sheppard, Page 4 

~trailera are *merosntile establiehaente in which goode, weres 

and marohandlrew are cold. In fact, auoh vehialee 80 equipped 

and used. amount,.~. in our opinion, to a atore on wheels. A 

store is a atort;: whether mobile or immobile. “. 

inquiry. 

W4 trust *@at we hate eatiefaotorb4ly answered your 

Yours vary truly 

ATTORNEY OENEUL OF TEXAS 

By+* 

w. v.. cappart 

Aaatstanlr