*1 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 rueks will each be owned by the aanw at will be operated on a partnership; .operator 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 these trucke, but under the

present plan, It is the understanding of this de-

partment that they will be controlled by the owner of the store.

*Question: Will push trucks be suljject to

the Chain Store Tax Law?"

607. 1.

I

Honorable Ceorgs HI Sheppard, Page 2

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

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

ment a request

truck making ealre would be subject to the

atore tax. I am furnishing you with informa-

tion 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 mer-

chandlee 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.”

Whether 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: The term tstorel as used in this Vea.

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 receiver, copartnership or aesoc-

trustee, firm, oorporation, iation, either domestic or foreign, in which goods, wares or merohandiee of any kind are aold, at re-

tail or wholesale,* (Underscoring ours),

6aEa ,.

Honorable George H. Yhepperd, Page 3