Texas Attorney General Opinion: C-694 Page: 4 of 7
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Hon. Robert S. Calvert, Page 4 (C-694)
and shall report and pay to the State of
Texas the taxes collected at the time and
in the manner as hereinafter provided ...
In each subsequent sale or distribution of
motor fuel upon which the tax of f Lve cents
(5$) per gallon has been collected, the said
tax shall be added to the selling price, so
that such tax is paid ultimately by the per-
son using or consuming said motor fuel for
the purpose of generating power for the
propulsion of any motor vehicle upon the
public highways of this State."
Article 9.01 (8), Title 122A, Taxation-General, Vernon's
Civil Statutes defines a public highway, in part, as follows:
"'Public highway' shall mean and include
every way or place of whatever nature
open to the use of the public as a matter
of right for the purpose of vehicular
travel . . .
From the facts stated in your opinion request as well
as the accompanying letter of the attorneys for the Contractor,
the motor fuel is purchased from a distributor and delivered
to the Texas Educational Foundation, Inc. on the Gary Job
Corps Training Center premises. Under the provisions of
Article 9.02, a "first sale" of such motor fuel has been made;
taxes thereon have accrued; and the distributor is obligated
to collect the taxes due thereon and pay the same to the State
of Texas, unless such sales were for the exclusive use of the
Federal Government, as provided for by the provisions of
Article 9.05, Title 122A, Taxation-General, Vernon's Civil
While it appears that the motor fuel is used by the
Contractor in carrying out a program of the Federal Govern-
ment, there is nothing in the contract that attempts to make
the Contractor an agent of the Federal Government -n the
performance of its duties under the contract. No authority is
expressed in such contract designating the Contractor as its
purchasing agent; and no claim of exemption from taxes of any
kind is asserted therein. A most careful examination of the
contract in its entirety leaves us with but one conclusion,
and that is, the Texas Educational Foundation, Inc., is an
independent contractor and not an agent of the Federal Govern-
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Texas. Attorney-General's Office. Texas Attorney General Opinion: C-694, text, 1966; (texashistory.unt.edu/ark:/67531/metapth269115/m1/4/: accessed February 23, 2018), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting UNT Libraries Government Documents Department.