Case Information
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OFFICE OF THE A’ITORNEY GENERAL OF TEXAS ‘0 AUSTIN t bcrrrr,GYM( -‘_ j- &wuluwe . I
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*2 -7 Honorable 060. If. Sheppakd paw [2] Yloe’ . This oontraot form is an agreeneat providing ior the operation by the contractor of vessels o?%sd bFth8 Zar Shipping Admlniatration and/or other lJ. S. Governmental Agenoies.
'2. Contract Form TC.A A-4-42 (Time. Charter Agree- sent) oaptloned *Servlos Agreement for Vessels time- ohar~ered from otherr by ths Yiar Shlppw Admlnistra- tion. ' the oper- This iorol of contract provides tar ation by the oontraotor as agent for the government of V8sS81S privately zrnad bn others, but wtioh are andor time-oharir=er to the Yar Shlpplng Mminlstratlon and/or other 0. S. Gorermsatal Agenoies.
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"The Tar Sh.ippln& Mmlnistration claims that it
in the purohsaer, the steamship oo.spanles merely aoting as *agsntsg andi therefore, sales to their vessels ars exempt from ally Vedersl, State and Local salen end use tsrx. .\ooordlnGlg the steanshlp oompanles will not honor any such taxes included on the sales invoices.
* . '. . Will you kindly review this question and adrlse
if the sales of gasoline in Texas, as set out above,, may be nade free of the Texas Xotor Fuel Tax, and, it so, the form of oertiflaate, ii 3ny, thst will be required 5.n support of suoh sales.*
The legal Incidence of our motor fuel tax is upon the ultimate user or conauner of the. notor, fuel for the propulsion or motor vehioles upon the highwsjrs of the State oi Texas, and not upon the seller or vendor of motor Artiole 706Jib-2(a) V. A, C. 'S. ruei.
The War Shipping Administration was established by ereoutive order on February 7, 1442, to control the urchase, charter, rsquiuitlon, and use oi all operation, ooean vesse s under the ilac or aonhrol of the United
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Ststss (with 6ertain axoeptlons not neoessary to mntlon here) .This agency was established by virtue of the authority vested in the Fresldent by the Co%tftution and ststutes of the .United States. Sin00 it is an agency or Instrumentality of the federal government, It has the s3m-9 implied o9nstitutione1 lmmulty rrom State tax3tion 3s the United States.