OFFICE OF THE AlTORNEY GENERAL OF **TEXAS**
AUSTIN

gonorable George B. Sheppard Comptroller of PublicAooounts 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 raidmotor 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,aanstderationroaoloetl 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 everymotor 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 

### firmaor aorporatlonadomlolled or doing buain488 in thla State. suoh tar ah411be 4~1141to on4 (1) per almt of the total oonaldoratlonpaid 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 aaidmotor vohlcle upon th4public hlghvqa of thla State."
Sootion 5 of 

### a&idAFti 6 

### pravldoa themethod of oolloatlon of the tsxeaprovided In Seotiona 1 (a) and 2, 

### rabroadat

"The 

### 'tax48

leried in thlrArtlalo 

### ahallbo 

### aolloetedby 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, th4por4oxt.fin, or oorpontlon oper&lng 

### aridmotor v4hl414 upon th4 public 

### hl@vaya of this Strto ah411par ths tax lmpo44d by S4otlon 2 to th4 Tar Colloator of the 

### aountyin vhiah suchmotor sohkale is to be Nagiatemd. Th4 t4x sh4.11 bo **peld** at the tlmo application 

### lanmde for raglatratlon of 4aidmotor vohiolo, and 

### theTax 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 ofmotor v4hl.4144oxcept therewhere~ tha purohaaer aoquiro4 a motor vohlale for the exolualvepurpo44 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 taxW th4 tom4 of 54otloa 2, aupra. Only on4 **moaauro**of the tax **la** pmyidsd. It rhallb4 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 findno pr4vl414n roqulrlngor authoritlag ,th4Tax Coll44toF to lwulro into th4 motlwo4 4f the pumh4~4r w ths olrooputanooauador~vhlah thr pur- ;g84Ba~u4ntall rals van nado. In 4rdor 

## to d4to~ln4 wh4th4r th4

.

U4 

### hoId that whena neldant of Thorat&to

### purehare UI automobllorrt

rata11 

### aala 131

udthox- 

### at&toazid **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, 

### Artlalo6, 

### xauao Bill Ro. 8, 47th 

### &gimlafnuw, vh4th4s h4 h4a paid a -144 tu to th4 Btatowhore th4 ~UlWhKiQO VU mad. 

### oraot.
This opinion Is in hamoay tith OUP6pinionr iiome4-3k86, O-4401, o-3495 aaao-)519,,all OSwhloh ar4 la r44p4n44 to Quo*- tiolrrr h4r4teforo rubeitt4dw 'rou.
iiotmut that thn above ha4 full~azuvvr4d~ ;tnqulq.
u4 retain fouP 4nolo4um..

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