Case Information
*1 OFFICEOFl-HEATfORN~ GENERALOF- AUSTIN
Ronorabls Qeorge B. Sh8ppard
CctmptPolle~ 0r Public Aot3oImta
AUUtAn, Taca6 oplnlcul Ho. o-4014
near 8lr:
Rer Does the groas reoaipts tax levied by Artlole X. B. B. 8, on nev radior apply to the prooeedu fPem the 8alo of the entire ooetblnation 8et or only to that POPtlon PepPa- rented by the sale of the radio?
we ar8 in reoelpt OS ycmr letter o? 8epteabor, 17, l!J'U, vhiah i8 as ?ollovst
th%S dO&nU'tWllt ilth eePteilISUdi0 dealeM U to Vh&hOPS OglbiartiO!l I&i, tb&18,8 l'8db-@CliW, orszud&O-phOJlO- orar8dla-~-~aOrd~~rr reoord ohanger-reoordw should be hued upon the full 8mount reeaetved for the 80@8t~ odplbirtcrtlon orvhether the tax ahouldapply only to the mount OF prooesdr recalvod fer the mdio in thr oembinw tiOll 8Ot. I&t%U the iniO?sU6tiOll giVSUi thi8 dOpaPt- moat, the set is sold as a aoauplete unit and the prliae i8 not broken dovm a8 to whet portien Of the rebkipte i&for the radio. Ammtber 0r rsdio deal- er8 81% OOntending th8t thi8 tax vould not l oOru8 on the anttre pmceeds. We we therefore requmt- ,.Ilg JrOUr OplniOIl a8 t0 Vh&WP thr iMU am1108 t0 the proceeds frcm! the rale of the 8ntlFs oombina- tiG%l set OF VhOth8P it em1198 OlirJ t0 that pOrti0lS X'OpFO8ented by the UtiQ 0f the PPd%O." *2 Honorable Coorge Ii. shoppard, P8ge 2
UpOn thi8 8filbtO Of fkWt8 yOU 8UkdU%t the fOlloU~ qW8tiOnt
DQO8 th8 -088 P%WiptCb t4IX 1Wbd by Al%iOl* x Of Eouse Bill 8, on new radios apply to the proceed8 iram the 8618 or thb entire aombiartlOn 8Ot or only to tb8t portiOn rSpm8Onted by the 8ale Of the radio?
section 1, of Artiole 7047-1, ROVi8ed gtatUte8 0r !hexIII, being m%Oie X Or IiOU80 Bill 8 Of th6 47th hgiSi&tWO, provld~s an follovsr
"'IWoh PeX'rOZL, mnhip, a8800i8ttioll, Or oorpor8tlon 88lllag atmtall new F6dlor or x18w 008WtiO8, 8ha11 make i$ltbl'tWly Oil th8 ftF8t 6578 of January, April, July uui October of uoh year, a report to the Comptroller, wxdec +2x of th8 ovwr, manager, oc If a oorparation, an officer thW3Of, 8hOViI3g i&# 4SggPOg9tO gr088 WWipt8 AXE th0ab0~-2~4~d ~~CIIU r0rth8 the 8a8 0fq0r and8hallatthe 888OtilR8 qwrtesnextpmoedlngt .prytot.ha cemptrolleFal~exolBa tJbxoqmlt0 tvo (2) par sent of aaid -88 Nwlpt8 88 8hovn by aaid report ." v8 iLOt* iroap JWUl’ letkl tbot YOU 8ay, %lWlB tfu in- ths Set 18 8old 60 0 OUQl&O fOI'58tiOn giVOXi t&$8 mt,
unit 8nd the prior 18 not bMcen dovn e8 to vhat pOrtion 0s the lWWtpt8 18 h' th@ l'UitO.* m hing th0 WM it 18 Ooc OpiniOXt pnd YOU aF8 80 dV18ti that th0 tax k&.crd w BOOtbX& 1 Of Ax'tlols X Of Hourr. Bill 8 8hOUld b0 pald M th0 bM18 Of the proueeds derived fraa the eale of the entire eombinetlrm 88t.