Court Opinion

ID: 4130311
Source: CourtListenerOpinion
Date Created: 2017-02-18 01:02:48.310841+00
Date Added: 2024-06-11T13:06:57.627523
License: Public Domain

April 18, 1990

Honorable Gibson D. (Gib) Lewis   Opinion No.   JM-1158
Speaker
Texas House of Representatives    Re: Whether the purchase of
P. 0. Box 2910                    fuel by a company that pro-
Austin, Texas 78769               vides transportation    ser-
                                  vices for a school district
                                  is exempt from taxation
                                  (RQ-1807)

Dear   Speaker Lewis:

     You ask about the proper construction of amended    sec-
tion 153.104 of the Tax Code, which exempts public    school
districts   from the state's motor fuels tax, effective
September 1, 1991. S.B. 417, Acts 1989, 71st Leg., ch. 813,
5 6.16, at 3720 [hereinafter Senate Bill 417l.l Specifical-
ly, YOU ask whether   the tax exemption would apply to a
purchase of motor fuel by a private transportation   company
if that fuel were used exclusively for the public     school
transportation services that that company has contracted   to
provide to a school district.  You do not specify precisely
what sort of contractual relationship is involved, nor do
you include a copy of any actual contract.

     On the basis of attorney general opinions issued pre-
viously that construe a very similar exemption      from the
gasoline tax for the federal aovernment     on aasoline  used
exclusively by it, we conclude--