OFFICE OF THE AlTORNEY GENERAL OF TEXAS 

AUSTIN 

gonorable George B. Sheppard 

Comptroller of Public Aooounts 

Austin, l'exat~ 

Dssr Sir: 

automobllo 

aidont of thl4 

pumhared In 

“A ronidont OS Bl 

nitr, that 18, th4 bat 

an l utaaobllo in anotho 

car to the et&to 

an a arow-eounto knov vhother 

140, vhother or not 

doration ohall lnoludo the amount 

d for raid motor yohlolo and all a@- 

d themto at th4 tlmo of th4 n&lo, 

onsld4rstl4ti be 3.n the natum of oath, 

croditf zr sxobango of other paapcrrty, or a aombination 

of those. In the event the,aanstderation roaoloetl bj 

the 4oller inoludor any tax laporsd by the Fedora1 @orornmont, then auoh Federal tex *hall be dsduotod from 

suoh con4ld4retlon for the pu~po44 of oomputing the 

amount of tax lerl4d by this Aptiols upon uuoh xwtall 

8a14." 
Honorable Qeorgo B. sheppati, pago 2 

"s4ct10n 2. There la h4roby le~led 4 ua4 tax 

upon every motor yohicle puroh444d at r4tail se14 outaida of this Stat.4 and brought into thla Stat4 for urn4 

upon the publio highvay8 thoreof by a resident of this 

Stat4 or by firma or aorporatlona domlolled or doing 

buain488 in thla State. suoh tar ah411 be 4~1141 to 

on4 (1) per almt of the total oonaldoratlon paid or 

to bo paid for aald rohialo at a&Id retail aale. Th4 

tu ah411 b4 the obligation of and be p&d by th4 peraan, firm, or corporation oporrting aaid motor vohlcle 

upon th4 public hlghvqa of thla State." 

Sootion 5 of a&id AFti 6 pravldoa the method of oolloatlon of the tsxea provided In Seotiona 1 (a) and 2, rabroadat 

"The 'tax48 leried in thlr Artlalo ahall bo aolloeted by th4 Asaoaaor and Collector of Tax44 of the 

aounty in vhiah 4ny l uOh motor vohlolo la first roglatarod Or firat trawformd after auah a a&lo! the tax 

Collootor oh411 refwe to aaoopt ioF nglatmtlon or 

for tr4n4for 4rq motor vohlals until th4 t4x th4non 

1~ paid. 

"When a tu bocrmaea duo on a motor yohlolo purchased Outaid of this Stats end brought into thla 

Stat4 for ua4 UpOn th4 hlghwaye, th4 por4oxt. fin, or 

oorpontlon oper&lng arid motor v4hl414 upon th4 public hl@vaya of this Strto ah411 par ths tax lmpo44d 

by S4otlon 2 to th4 Tar Colloator of the aounty in 

vhiah such motor sohkale is to be Nagiatemd. Th4 t4x 

sh4.11 bo peld at the tlmo application la nmde for raglatratlon of 4aid motor vohiolo, and the Tax Collootor 

ah411 refuse Co 58~~4 the regletratlon license until 

the tex la paid. 

lava: 

Seation 3 (b), Artlclo 6, doflnoa a 'retail aalo" aa fol- 

"The term '~eteil aale' or *retail 84144~ a4 heroIn used 4hsll inoludo a11 ~104 of motor v4hl.4144 oxcept there where~ tha purohaaer aoquiro4 a motor vohlale for the exolualve purpo44 of re6ale 4nd not for 

uao." 
P(lllonblo Worg4 IS. Bhoppaml, pago 3 

It will be noted that n4vary motor yohiale" purohaaea 

at retaLl ealo outaide of thlr St&to, by a r44ldont of thlr Stoto, 

at@ brought into bhlr stat4 for ~44 upon tlim78 thoroof, 18 

4ubjoot to the ~84 tax W th4 tom4 of 54otloa 2, aupra. Only 

on4 moaauro of the tax la pmyidsd. It rhall b4 equal to on4 par 

a4nt of th4 tot41 a3oaald4rtbtba paid at mtall ma14 for mash 

notor v4hlol4. Soation l(a)."10 a ma144 tax. Seotlan 2 14 a 984 

tax, loylod for the prlvll4g4 of \isa Uu hlghwap of this St&to, 

aad 14 14rl4d up4aev4q r4rld4at of thle stat4 04nlng vlthln it4 

iiOrr8. U4 flad a0 4xo4ptlon4 ln th4 lav 4nd v4 find no pr4vl414n 

roqulrlng or authoritlag ,th4 Tax Coll44toF to lwulro into th4 

motlwo4 4f the pumh4~4r w ths olrooputanooa uador~vhlah thr pur- 

;g84Ba~u4ntall rals van nado. In 4rdor to d4to~ln4 wh4th4r th4 

. 

U4 hoId that when a neldant of Thor at&to purehare UI 

automobllo rrt rata11 aala 131 udthox- at&to azid brlngr It Into this 

$tato for ~44 upon th4 hlghwa~a lbmat, h4 ir mubjotrt to th4 full 

PmOItnt of the uno tax ptividod for by aootioa 2, Artlalo 6, xauao 

Bill Ro. 8, 47th &gimlafnuw, vh4th4s h4 h4a paid a -144 tu to 

th4 Btato whore th4 ~UlWhKiQO VU mad. or aot. 

This opinion Is in hamoay tith OUP 6pinionr iiome 4-3k86, 

O-4401, o-3495 aaa o-)519,,all OS whloh ar4 la r44p4n44 to Quo*- 

tiolrrr h4r4teforo rubeitt4d w 'rou. 

iio tmut that thn above ha4 full~azuvvr4d~ ;tnqulq. 

u4 retain fouP 4nolo4um.. 

mtroj