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AGO Opinions with Topic: EXCISES
AGO 1951 No. 021 >  April 20, 1951
TAXATION - EXCISES - EXEMPTION - DISCRIMINATION MUNICIPAL CORPORATIONS - EXCISE TAXES - DISCRIMINATION
TAXATION ‑- EXCISES ‑- EXEMPTION ‑- DISCRIMINATION MUNICIPAL CORPORATIONS ‑- EXCISE TAXES ‑- DISCRIMINATION
An excise tax levied by a city on persons distributing and selling electrical energy measured by the gross revenues from such business, but exempting from the tax revenues derived from the sale of electricity to manufacturers, is not invalidated by reason of such exemption.
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