Texas Register, Volume 11, Number 8, Pages 484-569, January 28, 1986 Page: 569
484-569 p. ; 28 cm.View a full description of this periodical.
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Summary of Decision. The taxpayer, a soft drink bot-
tling and distribution company, which owns and main-
tains soft drink vending machines, claimed sales tax ex-
emption on the grounds that goods were sold to an in-
strumentality of federal government, to an exempt or-
ganization, or as sales for resale. The issue, therefore,
is whether the taxpayer is a full service vendor or a seller
for resale.The comptroller held that under the ambiguous
contracts with its customers, it is clear that no sale for
resale was intended; that title to merchandise remained
with the taxpayer until vended and was therefore not sold
to the U.S. government. Under the contract, no liability
was imposed on the U.S. government; therefore, there
was no sale to a government instrumentality which should
be exempted; and sales to exempt organizations were for
full service, which is not exempt, and were not sales for
resale. Therefore all sales should remain in the audit. The
decision was issued June 12, 1985.
Issued in Austin, Texas, on January 17. 1986.
TRD-8600753 Bob Bullock
Comptroller of Public Accounts
Filed: January 21, 1986
For further information, please call (512) 463-4606.Public Utility Commission of Texas
Consultant Proposal Request
In accordance with Texas Civil Statutes, Article 6252-1Ic,
the Public Utility Commission of Texas seeks proposals
from qualified firms, institutions, or individuals to develop
and present a series of eight one-day workshops in energyefficient school planning and design. The target audience
for four of these workshops will be school administrators
and board members in growth areas of the state; the target
audience for the remaining four workshops will be univer-
sity students in summer educational facility planning clas-
ses. Each workshop will provide individual training seg-
ments in three disciplines: planning the building for energy
efficiency as well as the educational program; architectural
strategies for improving energy performance; and energy
efficiency in selecting and maintaining mechanical and elec-
trical systems. The contractor or contractors will be ex-
pected to use the PUCT publication, Building for Energy
Efficiency: The Not-In-The-Red Schoolhouse, as the
workshop text.
Respondents may propose to do one, two, or all three of
the training segments. Bid specifications and existing train-
ing materials may be requested from Judy Rogers, Energy
Efficiency Division, Suite 400-N, Austin, Texas 78757,
(512) 458-0312.
Contractor evaluation will be based on specific criteria;
final selection will be made by a review committee.
To be considered, written proposals must arrive at the PUC
office no later than 3 p.m. on February 19, 1986. Propo-
sals arriving after 3 p.m. will not be accepted.
File copies of the proposal should be sent to the Public
Utility Commission of Texas, 7800 Shoal Creek Boulevard,
Suite 400-N, Austin, Texas 78757, Attention: Sandy Beck-
er, Bid Identification Number UC6-180301.
Issued in Austin. Texas, on January 21, 1986.
TRD-8600790 Rhonda Colbert Ryan
Secretary to the Commission
Public Utility Commission of Texas
Filed January 22, 1986
For further information, please call (512) 458-0231.11 TxReg 569 January 28, 1986 Texas Register 4
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Texas. Secretary of State. Texas Register, Volume 11, Number 8, Pages 484-569, January 28, 1986, periodical, January 28, 1986; Austin, Texas. (https://texashistory.unt.edu/ark:/67531/metapth243756/m1/87/: accessed May 21, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu; crediting UNT Libraries Government Documents Department.