Texas Attorney General Opinion: JM-207 Page: 1 of 10
This text is part of the collection entitled: Texas Attorney General Opinions and was provided to The Portal to Texas History by the UNT Libraries Government Documents Department.
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The Attorney General of Texas
JIM MATTOX
Attorney General
Supreme Court Building
P. O. Box 12548
Austin, TX. 78711- 2548
512/475-2501
Telex 910/874-1367
Telecopier 512475-0266
714 Jackson, Suite 700
Dallas, TX. 75202-4506
2141742-8944
4824 Alberta Ave., Suite 160
El Paso, TX. 79905-2793
9151533-3484
1001 Texas, Suite 700
Houston, TX. 77002-3111
7131223-5886
806 Broadway, Suite 312
Lubbock, TX. 79401-3479
806/747-5238
4309 N. Tenth, Suite B
McAllen, TX. 78501-1685
5121682-4547
200 Main Plaza, Suite 400
San Antonio, TX. 78205-2797
512/225-4191
An Equal Opportunityl
Affirmative Action EmployerOctober 4, 1984
Honorable Bob Bull'ck
Comptroller of Public Accounts
LBJ State Office :3ilding
Austin, Texas 73774Opinion No. JM-207
Re: Whether section 151.311
of the Tax Code unconstitu-
tionally discriminates against
the federal governmentDear Mr. Bullock:
Chapter 151 >E the Tax Code imposes limited sales, excise and use
taxes on business which operate within this state and engage in
certain specified activities. Subchapter H of chapter 151 sets forth
specific exemptions to the imposition of such a tax. One such
exemption, set forth in section 151.311, removes from the ambit of the
tax tangible personal property purchased by a contractor and used for
the improvement cf realty belonging to entities which themselves are
exempt from the imposition of the tax. Legislation enacted during the
recent special sersion amended section 151.311 to remove the United
States, its agencies, and its instrumentalities from the list of
organizations receiving the section 151.311 exemption. Accordingly,
you ask us the following two questions:
I h reby request your opinion on whether the
recent amendment to section 151.311, V.T.C.S., the
Tax Code, discriminates unconstitutionally against
the Un:t':ed States, its agencies and instrumen-
talities. If you conclude that it does not, I
hereby request your further opinion on whether the
amendment unconstitutionally discriminates between
contractors who improve realty for the federal
government under lump sum contracts and those who
do so under separated contracts.
We answer both your questions in the negative. Section 151.311, as
amended, does not impermissibly discriminate against either the United
States, its agencies, and its instrumentalities or between contractors
who improve realty for the federal government under "lump sum"
contracts and those who do so under "separated" contracts.
Section 151.311 of the Tax Code now provides the following:p. 930
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Texas. Attorney-General's Office. Texas Attorney General Opinion: JM-207, text, October 4, 1984; (https://texashistory.unt.edu/ark:/67531/metapth272647/m1/1/?q=%221984~%22: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.