Texas Attorney General Opinion: O-2776 Page: 2 of 3
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Hon. George H. Sheppard, page 2
that definition a mercantile establishment at
which goods, wares, or merchandise of any kind,
except those exempted, are sold is a store and
is taxable as such, and this even though it may
also be a distributing point." (Emphasis ours)
We are unable to find any case either in this State
or in any state in the United States in which the court has
passed on the question of whether or not a nursery establish-
ment is subject to the payment of a chain store tax as being
a store or mercantile establishment. However, the Supreme
Court of Illinois in the case of Swain Nelson and Sons Company
v. Department of Finance, 6 N.E. (2) 632, in construing the tax
of that state levied on the retail sales of tangible personal
property stated as follows:
"A portion of appellant's business embraces
sales of trees and shrubs to customers, with
delivery either at appellant's premises or at
such places as may be designated by the purchaser.
Tax liability on such sales is admitted and is not
here involved."
The Commission of Appeals of Texas in the case of Con-
tinental Paper Bag Company v. Bosworth, 276 S.W. 170 stated as
follows:
"In American usage, the word 'store,' when
employed to designate a place of business, is
a broad one. It signifies not merely a ware-
house, storehouse or storeroom, but may include
in its meaning a business establishment where
personalty is kept and sold, and incidentally
gotten in salable condition."
The term "mercantile establishment" is defined in 21
Co J. 904 as follows
"A place where the buying and selling of
articles of merchandise as an employment is
conducted ,
It is the opinion of this department that a place of
business established for the sale of trees, plants, etc. from
which place of business such commodities are sold is a "store"
as that term is defined in the Texas Chain Store Act, supra,
and such place of business is subject to the payment of the
chain store tax.
We call your attention to the fact that the Attorneys0-2776
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Texas. Attorney-General's Office. Texas Attorney General Opinion: O-2776, text, 1940; (https://texashistory.unt.edu/ark:/67531/metapth259998/m1/2/: accessed June 23, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.