Opinion No.

Honorable Ben Campbell Chairman Committee on County Affairs Texas House of Representatives P.O. Box 2910 Austin, Texas 78768-2910

Re: Whether a school district's purchases of gasoline for use by an independent contractor in the provision of transportation services for the school district are exempt from the gasoline tax (RQ-497)

Dear Representative Campbell:

You have requested our opinion regarding the state tax "on the first sale or use of gasoline in this state." Tax Code § 153.101(a). The tax law provides an exemption from the taxation for fuel sold "to a public school district in this state…