## 4p
**0 ’**  **;ir OFFICE**  **OF THE**  **ATTORNEY GENERAL**  **OF TEXAS**  **G AUSTIN** 

BoBorable’ffeorge 8. 

### Sheppard Comptroller of Publio Aooountr Aurtf.B,Texas
Dear Sky

laotory to the de the retail prioe putlng **the** tax


### 1noluder.tin vehlole vhe i8 ftrlanoed

8 the tax vhem tvo parties 

### ror tramfor of title to the 

### r on

### motor vehicles and olalm that they are of equal value **and** no differqoe

. ha8 been paid by either party in the trade?

Sootion 

### l(a) ofArtiole 6,House Bill Xo. **8,** aforesaid, provideatHonorable George 8. Shappard, **Page** 2

"Seotion 1. (a) 

### There 18hereby levied
a tax upon every retail rale of every motor vehlole rold **in** th18 State, ruoh

## tax to

### be equal to one (1) per oont o? the total OOB8idOratiOB paid or tobe paid to the 

### seller by the buyer, which COB8ideratiOn 8hell include the amoUnt paid 

### or tobe paid for said motor vehicle and all **aooe8sorle8** attached thereto at the time of the 8ale, vhether such oonsideratlon be in the nature of ca8h, credit, or 4xoh.sngeof other property, 

### or a 

### oombination Of th484. XB the event the COBsidoration 

### reoelved by the seller includes any ta% lmpo84xlby theFoderal **Government,** then suchFederal tax 8hall be deducted fro81 such oonaideration 

### for the purpose of oomputing theamount of tax levied by thisArtlole upon 8uah retail rale." Section 3(a) resdst
"See. **3.** (.a)The term t8a14t or '8ale8' a8 herein u8ed 8hall include instalment and ore&it aale8, and the exthsnge of property, a8 veil 

### a8 the sale thereof for.money, every olosed tranaaotlon oonrtltuting 

### a 8ale. The tMn8aOtiOB whereby the pO88088iOn Of pl'Operty 18 trawderred blithe seller retains title **an security**  for thepayment of the price shallbe deemed 

### a wile."
It.18 our opinion th8t your fir8t **qUe8tiOB** =8t be aEsver4d in thenegative. The **t&X** l8 OalOUht8d 011the 'tOt41 consideration paid or tobo paid" for the VOhiel4 and to our mind8 

### the irolght vhioh the

### doalor h8Sb4OB Out andvhiah 18 

### added to the charge vhleh hemake8 to his customer 18unque8- tionebly a part or the *total aon8ideratioB" which the ou8tomer i8 to pay.

us an8ver your 8OOOBd qu48tlon in the **negative..** Buoh 

### "carrying charger," that 18, interest, lnsuranoe premium8 and perhaps other things, are not a part of the oon8ideratloa for the vehlole. Rather they

### are oon8iderationa for other thing8, suoh a8 the use ofmoney and lneurance. 

### Someof the language 

# f’BoAorable Oeorgo H. 2&4ppad, P8go 3 .



### used in the flr8t 84BtOBCN Of 8eOtiOn l(S) A0 doubt proiqhd your qU48tiOA. Hovevbr, v8 bellevo such lenguege mally mean8 that 8UCh a ta* 18 levied 8~d payable inhrll, deeplte the faot that the trsnsaotlon m8y be OB 

### credit invhole or ia part.
Your third quertion 18a80 

### anavered in tho **negative.** Seotlon 5 goes more to the remedy, ormachinery iOr collection, than to ths subjeot matter of the tax. **As** ve construe 

### theAct, 

### Section l(a) 14v148 a taxupon sales made after'the 42f8'ctlve **date** of the legL8lation, and Seotlon 5merely **provide8** 

### how *the tares levied in t&i8 Artlole* sballbe collected.

Ye now ad&ear our8elver toyour fourth quertlon Ue have already quoted **8OotiOn8** l(a) and **3(a).** Sections 1{b) and 3(b) rw8dt

"W In all ca848 of retall 8al48 **illVdViIl&J** the eXOh4Age Ofmotor YshiOlSO, the party trlrn8ferriAgthe title **to** th8 motor vehicle haylAg the greeter value shall be consider4d the 8eller, and no tax 18 fazposed

### uponthe transfer 

### of a motor vehiole tr8ded inupon tba purchese price of wme 

### other motar vehtcle. "(b) The term ‘tietallsale' or 'retail 8a14st aaherein wed shall include all mlea ofmotor rehioler except fhO80 whereby the purchaser acquire8 a motor vehiale 

### for the 4201U81V8 purgose of resale and not tor use:
A reading of S8Ctlon8 )(a) and **3(b)** vould 444m t0 tidlcete that ru4h a tmnsactlon a8 thir conatltut48 a retail 8810

### vithln themeaning of thoAct. Aov4~er, the Actdoes not sayvhich party voulU be liable, nor **that** liability ror ths tax should be apportlonedbetween them equally. Furthermore, nothin& y$sln di80108e8 an intentlsn,that each of them should pay

We donot believe a tax ~821be charged against anma **wtthout ’** **a** statute vh:ch show8by express lmguaae or by n4ce8- nary imyllcation that he--the person sought tobe ohargsd--18 liable for the tax. It I8not eutYlciont tobe able topoint **to a**  **statute** vhich merely say8 that h4 or another 18 liable, vlthout apecttylng vhich. our ftn9werto thi5 qu48tlon 14 that. Honorable Oeorge If.Shoppard, **Page** $

no tax **18** oolleotlble Yh8r4 the vahfcler are of equal valur and are actually exohanged without eny differems being paid.

ATTORKEY OENERAL OP TEXAS