ORNEY GENERAL OF%-EXAS AI[~~TIN, TEXAFS 78111 JOHN Ii.RILL ATTORNEY GENERAL
July27, 1973
Mr. Ivan Williams, Executive.Director Texas AmusementrMachine Commission 1411 West -Avenue,.HichmondBuilding Suite--2'd0 Austin, Texas 78711 Opinion No. H- 73 Re: The meaning~:of.Article~l3,1Z; Taxation-General, V.A.T.C.S., governing taxation of coin- operated machines-in lightof Thompson v. Calvert.,. 489 SW3d 95 (. 1972)
Dear Mr. Willia@.t- Article~l3.17;~~Title>122A, Taxation-General, Vernon's Annotated Civil Statutes-(1969)',is a.'comprehensiveregula- tion of certain coin-operated machfnes.and.%n part is directed at.prev&nting.persons.fn,businesses dea,lingin those machines from hqving concurrentfinancial interests in certain alco- holic be,verage,businesses,lSection 8*(1.): of,,Arti.cle 13.17 provides: "No person shall"Gngage-in business to manufacture$ own:;buy; se~l~l,.oor rent,. lease, :trade*;lend,.or.furnish to an- other,-.or-repefr~.maintain,service, transport-within,the state;.'store,-.or import-;' a* machine or a &cil;l;-~~or. pl,ga,wrecoin-operated machhe with-out. a :iicenseT .$ssuedun- der.this-'article;"
1 Section,23(1) .of thersame article in -part provides: "It sha&l ]be unlawful ,for a:.personwho has .a financi&~:iaterest~%n-.a.business required:-%0