June 9, 1955
Hon.‘Archie S. McDonald Opinion No. S-158
County Attorney
Moore County Re: Exemption of water well
Dumas, Texas drilling motor vehicles from
registration under Article
6675a-2, V.C.S., and from
the sales tax levied by Arti-
Dear Mr. McDonald: cle 7047k, V. C. S.
We re’fer to your request for an opinion as to whether the
motor vehicle retail sales tax as provided in Article 7047k, Vernon’s
Civil Statutes, should be collected on a motor vehicle on which is
mounted machinery used solely for the purpose of drilling water wells,
.’ ‘,
or is a unit in itself. You further inquire as to whether or not the
owner of such vehicles may register them even though Article 66758-2,
k. c. s., specifically exempts such vehicles from registration,
Section 2(c) of Article 7047k defines “motor vehicle” for the
purposes of taxation under the statute as follows:
“The term “motor vehicle’ as used in this Act shall
mean every self-propelled vehicle in or by which any per-
son or property is or may be transported upon a public
highway, including trailers and semitrailers, but shall
not mean any device moved only by human power or used
exclusively upon stationary rails or tracks and shall not
include farm machinery or farm trailers or road building
machinery or any self-propelled vehicle used exclusively
to move any of the three immediately preceding vehicles.”
It is our opinion that a motor vehicle upon which is mounted
machinery used solely for the purpose of drilling water wells would be
included in the above definition of a motor vehicle and, therefore, sub-
ject to the tax under Article 7047k.
Section 5 of Article 7047k, providing for collection of the tax,
reads in part as follows:
“The taxes levied in this Article shall be collected
by the Assessor and Collector of Taxes of the county ln
which any such motor vehicle is first registered or first
:.,
Hon. Archie S. McDonald, Page 2 (Opinion No. S-158)
transferred after such a sale; the Tax Collector shall re-
fuse to accept for registration or for transfer any motor
vehicle until the tax thereon is paid.”
It is therefore our opinion that such vehicles would be subject
‘:to the motor vehicle retail sales tax under Article 7047k. However, al-
though such vehicles:‘are not prohibited from registration, they are speci-
fically exempt from’registration under the provisions of Article 6675a-2
when used exclusively for the purpose of drilling ,water wells and operated
or moved only temporarily upon the highways.
SUMMARY
A motor vehicle on which is mounted machinery used solely
for the purpose of drilling water wells, and which is a unit in itself, is
subject to the motor vehicle retail sales tax under Article 7047k. V,C.S.
However, such vehicles, although not prohibited from registration, are
specifically exempt from registration under Article 6675a-2, V.C.S.,
when used exclusively for the purpose of drilling water wells, and oper-
ated or moved only temporarily upon the highways.
Yours very truly,
APPROVED: JOHN BEN SHEPPERD
Attorney General
L. P. Lollar
Taxation Division
John Reeves
Reviewer
J. A. Amis, Jr.
Reviewer
Robert S. Trotti
First Assistant
John Ben Shepperd
Attorney General
LWG:rn