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HonorableWm. L. Ferguson Opinion No. C- 20 CountyAttorney 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 vehicle in the foreign stateand Dear Sir: related questions.

You have requested an opinion from this departmentupon the following facts and questionswhich are copied fromyour letter: "1

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. Art. 6.03 leviesa use tax upon all automobilesboughtby residents of this state outside of the stateand brought into the state. Does Art. 6.03 apply to automobilesbrought Into this state by residents of this state. even though the resident has registered the automobile In the foreign state?
Art. 6.04 places a Use tax of $15 on automobiles registered in this state brought into the stateby 'newresidents' of this state. Does the term 'newresident'mean a person who has never resided in Texas before or does it mean a residentwho is a new resldent at this time? Would a soldier, student or transient worker who retainshis residence In Texas and who brings an automobile into this statebe subject to the tax imposedunder Art. 6.03 or subjectto the tax imposed under Art. 6.04? Would the fact that the automobile was registered in the foreign statebe sufficient evidence that the person was a 'new resident' and subject to Art. 6.04?

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HonorableWm. L. Ferguson, Page 2 (No. C-20 )

"5. Would the question in each case of whether a person is a resident of the stateas in Art. 6.03 or a 'newresident' of the stateas in Art. 6.04 be a question to be determinedby the Tax Assessorand Collectorbased on the actual facts and circumstancesof that situation?" Article 6.03, Title 122A,V.C.S., leviesa use tax of l-1/2per cent of the total considerationpaid or to be paid upon every motor vehiclepurchased at retail sale outside of this stateand brought into this state for use upon the public highwaysthereof by a resident of this state or by a person, firm or corporationdomiciled or doing business In this state.

QuestionNo. 1: The fact that a resident of this state registersa motorvehicle in another stateafter purchasing it in the other state does not in any way change the lawas 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 stateand he brings the motorvehicle Into this state for use upon the public highways of this state,then he Is liable for the use tax of l-1/2per cent of the total considerationpaid for the vehicle.

Article 6.04provides in part: "Whena person makes application for the initial certificate of title in this State on a particular motor vehicle,he shallpay a use tax on that motorvehicle in the sum of Fifteen Dollars ($15).

. . It is the purpose of this subsectionto impose a use tax upon motor vehicles brought Into this Stateby new residents of this State." \ QuestionNo. 2: The term "newresident", in our opinion, doesnot necessarilymean 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 Immediatelyprior to the time of bringing the motor vehicle into the state and has become or is becoming a new resident of this stateat the time of bringing the motor vehicle Into this stateand is a new resident at the time such person makes application for the Initial certificateOf title in this state.

Question No. 3: A soldier, student or transientworker who retainshis residence in Texas and who brings an automobile

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into this state is not a new resident of this state but has continued to be a resident of this statewhile 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 subjectto the l-1/2per cent use tax as provided by Article 6.03.

QuestionNo. 4: The fact that a motor vehicle was registered in the foreign state is not sufficientevidence 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 personbringing the automobile into this state is a resident of this state at the time he purchases the motor vehicle in another stateand brings it into this state for use upon the public highways, It is subjectto the use tax of l-1/2per cent as provided by Article 6.03 regardless of whether or not it has been registered in another state.

QuestionNo. 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 purchasing the motorvehicle in a foregin state. This question of fact must be determined in each case by the tax assessor and collector, so as to determinewhether the use tax provided by Article 6.03 or the use tax provided by Article 6.04 shall apply. We are enclosingherewith copies of opinions heretofore rendered by this department,to-wit, Opinion No.V-439 dated November 24, 1947, andV-1405 dated February 12, 1952, which support the above answers.

SUMMARY

Motor vehiclespurchased outside of this state by residents of this state and brought Into this state for use upon the public highways 'aresubjectto l-1/2per 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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HonorableWm. L. Ferguson, Page 4, (No. C- 20)

the tax providedby Article 6.04 and the question of whether or not the person is a new resident is a fact questionto be determinedby the tax assessor and collector.
Yours very truly, WAGGONER CARR kt%rney General of Texas 

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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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