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Honorable Wm. L. Ferguson Opinion No. C- 20
County Attorney
Rusk County Re: Whether Article 6.03, V.C.S.,
Henderson, Texas applies to motor vehicles
brought into this state by
residents oftthis state even
though the resident has
registered the motor vehi-
cle in the foreign state and
Dear Sir: related questions.
You have requested an opinion from this department upon
the following facts and questions which are copied from your
letter:
"1 . Art. 6.03 levies a use tax upon all
automobiles bought by residents of
this state outside of the state and
brought into the state. Does Art.
6.03 apply to automobiles brought Into
this state by residents of this state.
even though the resident has registered
the automobile In the foreign state?
"2 . Art. 6.04 places a Use tax of $15 on
automobiles registered in this state
brought into the state by 'new resi-
dents' of this state. Does the term
'new resident' mean a person who has
never resided in Texas before or does
it mean a resident who is a new resl-
dent at this time?
“3 . Would a soldier, student or transient
worker who retains his residence In Texas
and who brings an automobile into this
state be subject to the tax imposed under
Art. 6.03 or subject to the tax imposed
under Art. 6.04?
“4 . Would the fact that the automobile was
registered in the foreign state be suffi-
cient evidence that the person was a 'new
resident' and subject to Art. 6.04?
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Honorable Wm. L. Ferguson, Page 2 (No. C-20 )
"5. Would the question in each case of
whether a person is a resident of the
state as in Art. 6.03 or a 'new resi-
dent' of the state as in Art. 6.04 be
a question to be determined by the Tax
Assessor and Collector based on the
actual facts and circumstances of that
situation?"
Article 6.03, Title 122A, V.C.S., levies a use tax of
l-1/2 per cent of the total consideration paid or to be paid
upon every motor vehicle purchased at retail sale outside of
this state and brought into this state for use upon the public
highways thereof by a resident of this state or by a person,
firm or corporation domiciled or doing business In this state.
Question No. 1: The fact that a resident of this state
registers a motor vehicle in another state after purchasing it
in the other state does not in any way change the law as to the
application of the use tax; and If he Is a resident of this state
at the time the purchase is made of the motor vehicle In another
state and he brings the motor vehicle Into this state for use
upon the public highways of this state, then he Is liable for
the use tax of l-1/2 per cent of the total consideration paid
for the vehicle.
Article 6.04 provides in part:
"When a person makes application for the
initial certificate of title in this State
on a particular motor vehicle, he shall pay
a use tax on that motor vehicle in the sum
of Fifteen Dollars ($15). . . It is the
purpose of this subsection to impose a use
tax upon motor vehicles brought Into this
State by new residents of this State."
\
Question No. 2: The term "new resident", in our opinion,
does not necessarily mean a person who has never resided in the
State of Texas before, but does mean that the person has been a
nonresident of this state Immediately prior to the time of bringing
the motor vehicle into the state and has become or is becoming a
new resident of this state at the time of bringing the motor
vehicle Into this state and is a new resident at the time such
person makes application for the Initial certificate Of title in
this state.
Question No. 3: A soldier, student or transient worker
who retains his residence in Texas and who brings an automobile
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Honorable Wm. L. Ferguson, Page 3 (No. C-20 )
into this state is not a new resident of this state but has
continued to be a resident of this state while temporarily
out of the state; and if he purchases an automobile out of
this state and brings it into the state for use upon the
public highways, he is subject to the l-1/2 per cent use
tax as provided by Article 6.03.
Question No. 4: The fact that a motor vehicle was
registered in the foreign state is not sufficient evidence
that a person who registers It in the foreign state and then
brings it into this state is a new resident of this state.
The question of residence Is a fact question; and if the per-
son bringing the automobile into this state is a resident of
this state at the time he purchases the motor vehicle in
another state and brings it into this state for use upon the
public highways, It is subject to the use tax of l-1/2 per
cent as provided by Article 6.03 regardless of whether or
not it has been registered in another state.
Question No. 5: In each case it is a question of fact
as to whether or not the person bringing the motor vehicle Into
this state is a new resident bringing the motor vehicle with him
at the time he moves to this state and becomes a resident thereof
or whether he was a resident of this state at the time of pur-
chasing the motor vehicle in a foregin state. This question of
fact must be determined in each case by the tax assessor and
collector, so as to determine whether the use tax provided by
Article 6.03 or the use tax provided by Article 6.04 shall
apply.
We are enclosing herewith copies of opinions hereto-
fore rendered by this department, to-wit, Opinion No. V-439
dated November 24, 1947, and V-1405 dated February 12, 1952,
which support the above answers.
SUMMARY
Motor vehicles purchased outside of
this state by residents of this state and
brought Into this state for use upon the
public highways 'are subject to l-1/2 per
cent use tax provided by Article 6.03 and
motor vehicles brought into this state by
new residents of this state are subject to
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Honorable Wm. L. Ferguson, Page 4, (No. C- 20)
the tax provided by Article 6.04 and the
question of whether or not the person is a
new resident is a fact question to be deter-
mined by the tax assessor and collector.
Yours very truly,
WAGGONER CARR
w-
kt%rney General of Texas
J. H. Broadhurst
Assistant
JHB:pw
Enclosures
APPROVED:
OPINION COMMITTEE
W. V. Geppert, Chairman
Arthur Sandlin
Jerry Brock
Al10 Crow
V. F. Taylor
APPROVED FOR THE ATTORNEY GENERAL
By: Stanton Stone
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