Texas Attorney General Opinion: V-439 Page: 1 of 6
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ThE ArORNEY GENERAL
AUSTIN., TE ss
PRICE DANIEL FAGAON DICNKSON
A'rrORNWr OMFfERL nt AmxrrT
November 24, 1947
Hon. George H. Sheppard
Comptroller of Public Accounts
Austin, Texas Opinion No. V-439
Re: The applicability of the
1% motor vehicle use tax
when automobiles are ex-
changed outside Texas by
Texas residents for use
in the State.
You have requested the opinion of this Department
in answer to the following questions:
"You will please advise this department
whether or not the 1% Motor Vehicle Use ,x should
be paid by a resident of Texas who goes outside the
State and purchases a motor vehicle, and brings it
back into Texas for use upon our public highways,
in the following cases:
"l. In regard to the 1% Motor Vehicle Use
Tax to be charged on motor vehicles that are pur-
chased outside of this State by a resident of the
State and brought into Texas for use upon our pub-
lic highways, a motor vehicle having a value of
$1,500.00 is evenly traded for another motor ve-
hicle having a value of $1,500.00, and the resident
of Texas brings the motor vehicle, for which he
traded in another State, back into Texas for use
upon our highways. Should the tax be paid?
"2. A resident of Texas trades a motor ve-
hicle having a value of $1,000.00 for a motor ve-
hicle having a value of$1,500.00, paying the if-
ference of $500.00 in cash, and brings the $1,500.00
motor vehicle back into Texas for use upon our high-
ways. Must the tax be paid on the $1,500.00 motor
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Texas. Attorney-General's Office. Texas Attorney General Opinion: V-439, text, November 24, 1947; (texashistory.unt.edu/ark:/67531/metapth265258/m1/1/: accessed July 18, 2018), University of North Texas Libraries, The Portal to Texas History, texashistory.unt.edu; crediting UNT Libraries Government Documents Department.