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It pointed out that " the Legislature has frequently placed public utilities within a class by themselves for the purposes of taxation " ( citing cases ) since , once a plant is placed in service , the utility can recover AFUDC equity by adding it as a cost of construction to the utility 's rate base . For purposes of the report , a related corporation is one that is required to be listed in section B or C of the report . We presume that tire casings are inventory parts and the retreading of those casings is taxable when the number of casings exceeds the number of rims on a vehicle . The recent session of the Legislature redefined " non-commercial use " ( i.e ., exempt from tax ) of gas and electricity by adding the off-wing processing , overhaul or repair of a jet turbine engine or its parts for a certificated or licensed carrier of persons or property , and the repair , maintenance or restoration of rolling stock to the list of non-commercial uses . On January 24 , 1996 the court ruled that the law requiring two different rates was unconstitutional and ordered the lower rate be applied to both the telecommunication utilities and commercial mobile service providers . But for present purposes , the note , origins of life will not be taught , reflected the teaching practice of the science faculty , correct ? The taxpayer did not agree and argued that the work should be considered new construction so long as was the improvement was completely replaced and , at the end of the project , the new improvement did not incorporate parts of the old improvement . The ranch went on to explain that while Texans do n't normally eat zebras , camels or giraffes , these animals are normal fare in their native lands . The fastest spacecraft ever launched , New Horizons will make its closest pass to Jupiter on Feb. 28 , threading its path through an " aim point " 1.4 million miles ( 2.3 million kilometers ) from the center of Jupiter . I can separate that out for my purposes . During its most recent session , the Texas Legislature passed a bill requiring the Comptroller 's office to collect an annual Telecommunications Infrastructure Fund ( TIF ) assessment of $ 75 million from telecommunication utilities , such as telephone companies , long distance carriers and wireline services , and $ 75 million from commercial mobile service providers , such as cellular phone companies , paging companies and folks who resell these services . The ranch reasoned that Texas ranchers would raise these species on speculation that someday the ranchers could export the zebras , giraffes and camels to those lands . And for those purposes , her report , we believe , should be part of the record , and , in fact , I would suggest that all of the resources that she relied upon become part of the record for purposes of - - for that specific purpose . When a company with a fleet of vehicles has inventory parts repaired , the total charge for the repair is taxable . The company had its manufacturing manager and / or scientist on site during the manufacturing process and post - manufacturing testing of these products , and was responsible for the release to market and the purchase of all component parts , molds and dies and packaging .