*1 Honorable B. C. Hooser

County Attorney

Howard o.ounty Big Spring,..Texae- Oplnlon RO.. O-7101

Dear Slrz Re+:i Alie'busses which are

owned and used strictly ,by. ahur&es as non-profit vehiales eubjeat to the one pbr. oent motor ve- 'hioli$+etall sales tax levied by Article 7047k, V.A.C.S.?

Your reqrieet for an opinion, re0eive.d In this offloe on February 14, .1.946, reads as followat

*We question is will the churoh have to pay the one per cent motor vehicle retail sales tax. The bus is to be used strictly as a non-profit vehicle and to oarry people to church and Sunday Suhool."

You eualosed a letter to a cltlcen of Big Spring from Hon. Qeorge II. Sheppard, State Comptroller of Pu@llc &counts, Milch letter states thata

a . . It Is our view that tie church will have to pay'tie one per uent motor vehlole retail sales tax on the thirty-two passenger bua that you purebased from the Davis Auto Company of tilldress, Texas, as ue do not find anything lu Article 7047k exempting churohes rrom paying the tax.'

We agree with the Interpretation placed on said stat- ute by the State Comptroller. We rind uo authority, statutory or otherwloe, authorl5lug the exeqptlon of churches or other *2 Bonorible Ii. C. Hooser, page 2 (o-7101)

rellglous organltatlons rrom payment of the sales tax In ques- tion. We therefore ansver ~your qwetlon In the afYlrmatlve.

Yours very truly ATTORREY ORNJSRAL OF TEXAS E+y /a/ J. Arthur Sandlln

J. Arthur Sandlln Assistant JAS:ms:lm

APPROV&D MAR 12, 1946

/s/‘Carloa Ashley

FlRST AiSISTANT A'l!TORRRY GRRRRAL

APPROVED

' OPIlKOll COHRITTRR