Attorney General Opinion WW-0800

AUUTIN *a. TIcam WILL& W1IA?!.KBN *x-rOHN*:Y G~iV~ex&iI. February 16, 1960 Honorable Doug Crouch Criminal District Attorney Tarrant County Fort Worth, Texas Opinion No. WW-800 Re: Liablllty of Fort Worth Independent School District for certain excise Dear Mr. Crouch: taxes. Your recent opinion request calls for a deter- mination of whether the Fort Worth Independent School District is liable for the excise tax imposed upon ra- dios, television sets, phonographs and component parts thereof, by Article 20.02, Vernon's Civil Statutes (House Bill 11, Acts of the'56th Legislature, Third Called Session, 1959, effective September 1, 1959). Attorney General's Opinion WW-721, rendered November 12, 1959, Is controlling on the issue of liabili- ty. There It was pointed out that no express state ex- emption from the tax was provided, but to the contrary, that "this State, any agency, institution, political sub- division or instrumentality of this State" were expressly designated as "persons" liable for the tax. See 20.01 (a) and (p), s.cit. - The lnhlbitlon against payment of the taxes em- bodied in Section 6 of Article VIII of the Texas Constl- tution, which prevents,money being drawn from the State, Treasury except In pursuance of specific appropriation made by law, Is not applicable to the instant situation. Payments for the articles enumerated by Article 2Q.02 are not "drawn" from the State Treasury, but are made from school district funds subject to the control of the school district authorities. Consequently, It appears that the Fort Worth Independent School District cannot escape pay- ment of the tax in question. This conclusion is buttressed, Honorable Doug Crouch, page 2 (~~-800) if' not compelled, by the case of State v. City of El Paso, 143 s.w.2d 366 (1940) which held that the City of El Paso was liable for the excise tax on gasoline used by the City which was purchased in the State of New Mexico. SuMMAriY The Fort Worth Independent School District is liable for the excise tax Imposed upon radios, television sets, phonographs and component parts thereof, by Article 20.02, Vernon's Civil Statutes (House Bill ll,, Acts of the 56th Legisla- ture, Third Called Session, 1959, effective September 1, 1959). Yours very truly, JNP:mfh WILL WILSON Attorney General of Texas ,T Y -wlPb Jack N. Price Assistant APPROVED: OPINION CoMMITTEE W. V. Geppert, Chairman Jot Hodges, Jr. Marvin H. Brown, Jr. Leon F. Pesek Cecil C. Camma,ck, Jr. REVIEWED FOR THE ATTORNEY GENERAL BY: Leonard Passmore