Untitled Texas Attorney General Opinion

THE AYTCBRNEX GENERAL OF TEXAS “,,,, _. Oct.ober 22, 1968 lionorableRobert S. Calvert, Opinion No. My 298 Comptrollerof Public Account~s Austin, Tex'as Re : Whether rental pay- ments made for pipe- lines located in an opep easement are subject to the Texas Dear Mr. Calvert: Sales Tax. You have requested our opinion concerning the tax- ability under the~Texas~Limit.edSales, Excise and Use Tax Act of a lease transactionin which Lessor let, leased, and demised a pipeline to Lessee. The pipeline in question is one of several such pipes running through one of Leesorts two shafts. These two shafts…