Case Information
*1 THE A-ITCDRNEY GENERAL OF' TEXAS December12. 1975 zhe kkmxable Ivan Williams cpjnionwo. H-750 gcecutiveDirector
Taras -t Machine ocmnissim Re: Whstherapersa2maybring P. 0. Sax 13226 aiin-cprated mxhizEsinto Austin, Texas 70711 Texas for his own use and later
sellthESUWithoutoMainingall iqortlicense.
Dear Mr. Williams:
Section 8(l) of article 13.17, Taxation - General, pmvides that
hlopersmshllengageinkusinessto manufacture,ckun, buy, sell,orrent, lease, tKade,lend,orfumishtoanotk?r,or repair, maintain, se?xice, b-ansportwithin the state, store,oriqxxt,armsiccoin- operatedmachheoraskillorpleasure license c~in-cpratimachinewitlxxta or registratim certificate issued mder this Article.
An inprta's licenseautkrizes the licensee to
erqageinhsinesstoiqcn-t,tranqmk, repair, sell, and deliver, skill or pl easure coin-qxxated machhes,forsaleanddeliverywithinthis stats. Tax. - Gel-I. art. 13.17, s 15(3). baphasis supplied) *2 The Honorable Ivan Willies - page two (H-750)
Thestatutemakesclearthatapersonrmstobtainaninporter's licenseif,inbringing~in-operatedmachinesintothestateforhis cwnuseandlaterresellingthem,henmybedeewdtherebytr,be enqaging inbusiness to iqn-t, transpcrtor sell suchmachines. h &gaged mbusiness" hasbeendefinedas
inplyinga,ax~t+cuscccvpationorprincipal business,uqmrtmgsansccntinuityofpractice and more than occasional participaticm, or a single act. . . .York v. Eotscm, 271 S.W. 2d 347, 349 (Tex. civ. App. - Fort worth 1954, writ ref'd n.r.e.1.
abviously,eachcasermstbejudgedanitsparticularfactsandthe regulztinghcamishmldbevigilantto insurethatnotusinesswhichis infactanimporterispennittedtoutilizethe~~asasubterfuge bywhichtoavoidthelicensingrqu&mznt. See Attorney General - C@nion H-712 (1975).
~~se,webelievethatthe~ssionshouldexamtrethecircun- stancesofeveryparticularinportaticaand subsqwnt resale in order tosatisfyitselfthatnoper~wfroisactuallyengagedinthebusiness ofiqortingisescapingstatutoryregulation.
SUMMARY Altbughtheinportationofmin-opzratedma&nes forone'spzrscmluse,togetherwithasubeqent resale, dcesnotnecessarilybring the person withinthelicensing requirarwts of section 8(l) of article 13.17, Taxation - General, each case nut bej~edonitsparticularfacts.
,
l'bs Homrable Ivan Williams -page three (H-750)
p. 3181