Ezel / Tax Rulings / TX
TX 7904L2023B04 Motor Vehicle Tax 1979-04-04

Was a model 520 prime mover with a rotary ax attachment a motor vehicle subject to Texas motor vehicle use tax?

Short answer: No. Based on the submitted specification sheet, Texas determined that the model 520 prime mover with a rotary ax attachment was not a motor vehicle and therefore was not subject to historical motor vehicle use tax. Possible Chapter 20 Limited Use Tax was referred to another division and not decided.

Apply this to your situation

This page answers the general question as of 1979. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1979
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is an April 4, 1979 classification response based on a specification sheet that is not included in STAR's text. Machinery classification, motor vehicle use tax, Chapter 20 Limited Use Tax, affidavit and Form 31 requirements, title and registration procedures, and collector duties may have changed. The letter expressly left possible Chapter 20 tax to another division. STAR documents may no longer represent current policy even when not marked superseded. Names are partly redacted. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

The model 520 prime mover with a rotary ax attachment was not a motor vehicle and did not owe historical motor vehicle use tax.

The classification was based on the specification sheet submitted with the inquiry. If title and registration were nevertheless required, the affidavit and Form 31 tax receipt were to state that the machine was not a motor vehicle and that no motor vehicle use tax was collected.

The letter did not decide all Texas tax. It forwarded the inquiry to the Limited Sales Excise and Use Tax Division because Chapter 20 Limited Use Tax might apply, while noting that the county collector was not responsible for collecting that tax.

What this means for you

Registration did not itself establish motor-vehicle-tax status in this response. Product specifications controlled the classification, and a separate tax question remained open.

Common questions

Q: Was motor vehicle use tax due?
A: No.

Q: Did the letter rule out every other tax?
A: No. It left possible Chapter 20 Limited Use Tax unresolved.

Citations and references

  • Chapter 20 Limited Use Tax

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TEXAS 78774

April 4, 1979

Tax Assessor Collector
McColluch County
Brady, Texas 76825

Dear ***:

Your letter concerning the taxability of the model 520 prime move with
rotary
ax attachment, manufactured by CORP X, which *** intends to
purchase
in ***** and use in Texas has come to me for reply.

From the specification sheet you sent us, we have determined that this
machine
is not a motor vehicle, and is therefore not subject to Motor Vehicle Use
Tax.
If *** must register and title this piece of machinery, the
affidavit and
Form 31 tax receipt should reflect that it is not a motor vehicle, and
that
therefore you did not collect Motor Vehicle Use Tax on it.

I am forwarding a copy of your letter to the Limited Sales Excise and Use
Tax
Division, since it is possible that the machine will be subject to
Chapter 20
Limited Use Tax. This determination will not affect you, since you are
not
obligated to collect Chapter 20 tax.

If you have any questions you may write the Motor Vehicle Sales Tax
Division
or call toll free 1-800-252-5555.

Yours very truly,
Patricia Brockway
Division Attorney
Motor Vehicle Sales Tax Division

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