June 9, 1955 

Hon.‘Archie S. McDonald 

County Attorney 

Moore County 

Dumas, Texas 

Dear Mr. McDonald: 

Opinion No. S-158 

Re: Exemption of water well 

drilling motor vehicles from 

registration under Article 

6675a-2, V.C.S., and from 

the sales tax levied by Article 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 person 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, subject 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 refuse 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, although such vehicles:‘are not prohibited from registration, they are specifically 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 operated or moved only temporarily upon the highways. 

Yours very truly, 

APPROVED: 

L. P. Lollar 

Taxation Division 

John Reeves 

Reviewer 

J. A. Amis, Jr. 

Reviewer 

JOHN BEN SHEPPERD 

Attorney General 

Robert S. Trotti 

First Assistant 

John Ben Shepperd 

Attorney General 

LWG:rn