..: ,, 

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 oft this state even 

though the resident has 

registered the motor vehicle 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 . 

"2 . 

“3 . 

“4 . 

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? 

Art. 6.04 places a Use tax of $15 on 

automobiles registered in this state 

brought into the state by 'new residents' 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 resldent at this time? 

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? 

Would the fact that the automobile was 

registered in the foreign state be sufficient 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 resident' 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 person 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 purchasing 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 heretofore 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 determined by the tax assessor and collector. 

Yours very truly, 

WAGGONER CARR 

kt%rney General of Texas 

w- 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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