Texas Register, Volume 11, Number 2, Pages 81-106, January 7, 1986 Page: 109
81-106 p. ; 28 cm.View a full description of this periodical.
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Texas Department of Community
Affairs
Announcement of Contract Awards
The Texas Department of Community Affairs announces
that the units of general local government listed as follows
have each been selected as a contract recipient for eco-
nomic development under the Texas Community Devel-
opment Program established pursuant to Texas Civil
Statutes, Article 4413 (201), 4A, for the first 1985 com-
petition: City of Jacksonville-S363,000; City of
Donna--
$370,000; City of Hughes Springs-$220,000; City of
Nacogdoches-$500,000; Webb County-S500,00; City
of Palestine-S250,000; City of Weslaco--$500,000; Ci-
ty of Omaha-$304,850; Uvalde County-$500,000; Ci-
ty of Crystal City $87,200; City of Plainview-$109,000;
City of Junction--$500,00; City of Falfurrias-
$500,000; City of Alto-$50,000.
A contract is not effective until executed by the unit of
general local government and the executive director of
TDCA.
Issued In Austin, Texas, on, December 31, 1985.
TRD-8512379 Douglas C. Brown
General Counsel
Texas Department of Community
Affairs
Filed: December 31, 1985
For further information, please call (512) 475-2431.The Texas Department of Community Affairs announces
that the units of general local government listed as follows
have been each been selected as a contract recipient for
planning/capacity building under the Texas Community
Development Program established pursuant to Texas Civil
Statutes, Article 4413 (201), 4A.
The proposed amount of funding for each contract is in-
dicated. A contract is not effective until executed by the
unit of general local government and the executive direc-
tor of the Texas Department of Community Affairs.Applicant
Arcola
La Salle County
Crystal City
Donna
Roma
Sinton
Prairie View
Victoria County
San Felipe
Nixon
Hempstead
Weslaco
Duval County
Gregory
Fulshear
Aubrey
Taylor
Cibolo
Whitney
Giddings
BuckholtsRecommended Amount
$15,000
25,000
17,400
23,600
17,200
25,000
23,900
16,400
17,500
21,000
21,700
11,100
7,000
19,600
13,000
13,600
25,000
11,100
10,360
13,000
10,500Kemp
Daisetta
Roaring Spring
Uhland11,100
17,400
19,500
16,250
TOTAL $422,210Issued in Austin, Texas, on December 31, 1985.
TRD-8512380 Douglas C. Brown
General Counsol
Texas Department of Community
Affairs
Filed: December 31, 1985
For further information, please call (512) 8348-6070.Comptroller of Public Accounts
Decision 12,532
For copies of the following opinions selected and sum-
marized by the Administrative Law Judges, contact the
Administrative Law Judges, P.O. Box 13528, Austin,
Texas 78711. Copies will be furnished without charge and
edited to comply with confidentiality statutes.
Summary of Decision. The .axpayer owned and leased
office buildings and related facilities. It used electricity
(primarily for air conditioning and elevators) and natural
gas (primarily for hearing); such use of natural gas and
electricity benefitted its tenants and other users of the
buildings and facilities. The taxpayer challenged assess-
ment of sales tax by urging that commercial use meant
only selling, warehousing, or distributing a commodity
or service, and that all other uses were exempt. It argued
that real estate (or leased space) was not a commodity
and that leasing such property (even if utility services,
custodial services, etc. were provided) was not the sell-
ing of a commodity or service. The taxpayer also urged
that if it was selling a service, the service was not, in the
words of the statute after October 1, 1978, a professional
or personal service, but some other kind; and further that
some of its tenants used the utilities in exempt ways. Held,
taxable. The taxpayer's business was leasing (selling) real
estate, or commercial and office space, (a commodity).
The tax is a transaction tax primarily intended to fall on
the purchaser, and any claimed exemption is dependent
on the use the purchaser makes of the gas or electricity;
how any of petitioner's tenants may have used gas and
electricity is irrelevant.
Issued in Austin, Texas, on December 20, 1985.
TRD-8512340 Bob Bullock
Comptroller of Public Accounts
Filed: December 30, 1985
For further information, please call (512) 463-4606.Decision 17,320
For copies of the following opinion selected and summar-
ized by the Administrative Law Judges, contact the Ad-
ministrative Law Judges, P.O. Box 13528, Austin, Texas
78711. Copies will be furnished without charge and edited
to coniply with confidentiality statutes.January 7, 1986 11 TexReg 109
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Texas. Secretary of State. Texas Register, Volume 11, Number 2, Pages 81-106, January 7, 1986, periodical, January 7, 1986; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth243750/m1/31/?rotate=90: accessed May 21, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.