Eddins-Walcher Butane Company v. Robert S. Calvert

Summary

The Texas Supreme Court reversed the lower courts and held that Eddins‑Walcher Butane Co. is not liable for the occupation tax because “gas works” under Art. 7060 refers only to facilities that manufacture or process gas or a pipe‑based distribution system, not to storage tanks and tank‑truck deliveries of liquefied petroleum gas. The Court rejected the Attorney General’s broad construction and applied ordinary meaning and legislative intent to interpret the statute.