Untitled Texas Attorney General Opinion

T’aE TQRBi’EY ENERAL OF TEXAS Honorable Bob Bullock Opinion No. JM-756 Comptroller of Public Accounts L.B.J. Building Re: Whether gas and electricity Austin, Texas 78774 used by a restaurant to prepare food for retail consumption is exempt from the sales and use tax, and related questions Dear Mr. Bullock: You ask several questions concerning the application of an exemption in the limited sales, excise, and use tax, chapter 151 of the Tax Code, to gas and electricity sold to restaurants as a source of energy to prepare food for consumption by customers. We set out your questions as follows:…