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