Texas Attorney General Opinion: MS-204 Page: 1 of 3
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JOHN BEN 8I~HPPER Aum , T A
ATTORNEY OWNUlERAtl
April 25, 1955
Hon. Robert S. Calvert Opinion No. MS-204
Comptroller of Public Accounts
Austin, Texas Re: Application of Chain Store Tax
Law, Article lld, V.P,C., to
funeral homes under certain
Dear Mr. Calver t: cir cumstance s.
In your opinion request of April 1, 1955, you ask us to answer
two questions which for convenience we shall designate (1) and (2). We
quote from your letter:
"(1) A funeral home does not sell caskets, flowers,
or merchandise from a 'store' as used in the usual
sense of the word. A funeral service is offered and
as part of the funeral service, a casket is used,
flowers may be furnished from an outside source,
and other articles such as underclothing, hose,
shrouds, dresses, and other clothing are available,
along with any other items necessary to complete .
the service. The clothing is kept in stock and when
furnished with the service it is billed separately,
along with the other service charges, on an itemized
invoice. Would the place in question be considered
a 'store' and be liable for payment of store tax?
"(2) A funeral home makes no sales of any kind of
goods, wares or merchandise other than the casket
which determine the cost of the funeral service.
Clothing is not kept in stock and is not included in
the price of the funeral except in cases of selection
by a representative outside the funeral home itself.
When no other sales of goods, wares or merchan-
dise are made in connection with service rendered
for a funeral, would the sale of the casket establish
liability for payment of the store tax by the funeral
home ?The answer to both your questions is in the negative.
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Texas. Attorney-General's Office. Texas Attorney General Opinion: MS-204, text, April 25, 1955; (https://texashistory.unt.edu/ark:/67531/metapth276713/m1/1/?rotate=90: accessed July 16, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.