Texas Attorney General Opinion: V-1257 Page: 2 of 4
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Hono Robert S. Calvert - Page 2 (V-1257)
tax imposed by this subsection has been
paid. However, a person is not liable for
the tax imposed by this subsection if the
sales or use tax imposed by any other pro-
vision of this Act has been previously
paid upon such motor vehicle0 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.'
"We are outlining below what we con-
strue the law to mean and shall appreciate
your advising us whether or not we are cor-
recto If we have misinterpreted the mean-
ing of the law, you of course will give us
your opinion.
"Section 2(a) means that the 1.1% tax
is levied against a resident of this State
who goes outside the State and purchases a
motor vehicle and brings it back to Texas
for use upon our highways. It also levies
the tax against a person, firm or corpora-
tion that is now domiciled or doing business
in Texas who goes outside the State and pur-
chases a motor vehicle and brings it back
into the State for use upon the highways.
We think that a tax of 1.1% must be calcu-
lated upon the total consideration paid for
the motor vehicle when it was purchased re-
gardless of its value when brought to Texas
for use upon our highways. As an example,
if the purchase price of the motor vehicle
was $2,00, the tax would be $22.00 even
though it may have been used several years
before it was brought into this State for
use upon our highways
"Section 2(b) levies the $15.00 tax upon
an individual resident of another State who
has purchased a motor vehicle while a resi-
dent of that State and later moves to Texas
to make this State his home or place of resi-
dence and registers the motor vehicle in
Texaso It also levies the $15.00 tax against
a person, firm, or corporation whose domicile
or place~ of residence~ is in another State and
who laa~tr mcves to Texas and establishes ac~
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Texas. Attorney-General's Office. Texas Attorney General Opinion: V-1257, text, August 27, 1951; (https://texashistory.unt.edu/ark:/67531/metapth266075/m1/2/?q=%221951~%22: accessed August 15, 2024), University of North Texas Libraries, The Portal to Texas History, https://texashistory.unt.edu.; crediting UNT Libraries Government Documents Department.