THE A-ITCDRNEY GENERAL OF' TEXAS December12. 1975 zhe kkmxable IvanWilliams cpjnionwo. H-750 gcecutiveDirector Taras-t Machineocmnissim Re: Whstherapersa2maybring P. 0. Sax 13226 aiin-cpratedmxhizEsinto Austin,Texas 70711 Texasfor his own use and later sellthESUWithoutoMainingall iqortlicense. DearMr. Williams: Section8(l)of article13.17,Taxation- General,pmvides that hlopersmshllengageinkusinessto manufacture,ckun, buy, sell,orrent, lease, tKade,lend,orfumishtoanotk?r,or repair,maintain,se?xice,b-ansportwithin the state,store,oriqxxt,armsiccoin- operatedmachheoraskillorpleasure c~in-cpratimachinewitlxxta license or registratimcertificate issuedmder thisArticle. An inprta's licenseautkrizesthe licenseeto erqageinhsinesstoiqcn-t,tranqmk, repair,sell,and deliver, skillor pleasurecoin-qxxated machhes,forsaleanddeliverywithinthis stats. Tax. - Gel-I. art. 13.17,s 15(3). baphasissupplied) p. 3179 The HonorableIvanWillies - page two (H-750) Thestatutemakesclearthatapersonrmstobtainaninporter's licenseif,inbringing~in-operatedmachinesintothestateforhis cwnuseandlaterresellingthem,henmybedeewdtherebytr,be enqaginginbusinessto iqn-t, transpcrtorsell suchmachines. h&gaged mbusiness" hasbeendefinedas inplyinga,ax~t+cuscccvpationorprincipal business,uqmrtmgsansccntinuityofpractice and more thanoccasionalparticipaticm,or a singleact. . . .Yorkv. Eotscm,271 S.W. 2d 347, 349 (Tex.civ.App. - Fort worth 1954, writ ref'dn.r.e.1. abviously,eachcasermstbejudgedanitsparticularfactsandthe regulztinghcamishmldbevigilanttoinsurethatnotusinesswhichis infactanimporterispennittedtoutilizethe~~asasubterfuge bywhichtoavoidthelicensingrqu&mznt. -See AttorneyGeneral C@nion H-712 (1975). ~~se,webelievethatthe~ssionshouldexamtrethecircun- stancesofeveryparticularinportaticaand subsqwnt resalein order tosatisfyitselfthatnoper~wfroisactuallyengagedinthebusiness ofiqortingisescapingstatutoryregulation. SUMMARY Altbughtheinportationofmin-opzratedma&nes forone'spzrscmluse,togetherwithasubeqent resale,dcesnotnecessarilybring the person withinthelicensingrequirarwtsof section8(l) of article13.17,Taxation- General,each casenut bej~edonitsparticularfacts. p. 3180 , l'bsHomrable IvanWilliams-page three (H-750) p. 3181