Texas Attorney General Opinion: WW-734 Page: 3 of 4
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Hon. Robert S. Calvert, Page 3 (Opinion No. WW-734)
The second sentence of the definition of the term air
conditioner states:
". . . The term rair conditioner' shall also
include all sub-assemblies, devices or instru-
ments commonly used in conjunction with any
such other apparatus, device, sub-assembly or
instrument, which when combined or connected
as a functioning self-contained unit, apparatus
or device will constitute an air conditioner,
11
This language does not enlarge the scope of the tax so as to
tax other than air conditioners as that term is defined.
Though the language used is broad, specifying sub-assemblies,
devices, etc., it is limited by the phrase "which when com-
bined or connected as a functioning self-contained unit."
The tax is still levied only upon the air conditioner. Obvi-
ously the language in the second sentence was included for
one purpose, i.e. to avoid fraud and evasion of the tax by
sales of separate parts of air conditioners with a subsequent
assembly thereof as an original taxable ai: conditioning unit.
Parts sold for such purpose are taxable, but the definition
of "air conditioner" affords no basis upon which to tax re-
placement parts or parts installed in air conditioners during
the course of repair.1
In summary you are advised that all devices, assem-
blies, sub-assemblies, etc., designed or sold for original
installation or assembly as an air conditioner are taxable,
but that parts sold or installed for the purpose or during
the course of repair are not taxable0
I in Opinion No. WW-696 it was stated:
"Also all instruments devices, assemblies o;
equipment sold or designed for use in a self'-
contained air cod.itIoner are taxable under
this Act. (To hold otherwise would open the
door to faud and. evasion of t:he ax0)
This language is not in conflict with t:he opinion expressed
above. It was included in Opinion No0 WW-696 only to illus-
trate the proposition that all devices, sub-assemblies,
etc., sold or designed for original installation or assembly
as an air conditioner would be taxable.4
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Texas. Attorney-General's Office. Texas Attorney General Opinion: WW-734, text, November 18, 1959; (https://texashistory.unt.edu/ark:/67531/metapth267346/m1/3/: accessed April 24, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.