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1941 Arizona Attorney General Reports and Opinions 1 (1941)

handle is hein.sag/sagaz0062 and id is 1 raw text is: 572 January 5, 1941 Mr. B. H. Mcthren, Supcrintendent Motor Vehicle Division Arizona Highray Department Phoenix, Arizona Attention E, C. Corbell SUBJmCTS Registration and weight fees on trucks used in government construction Gentlemen: A contractor who uses trucks in the performance of a contract with the government - making use in whole or in a substantial part of the public highways - is liable to the State for registration'fees and veight fees to the same extent as if he were contracting with a private individual or corporation. This is true whether he contracts directly with the government or with the owner of the property upon which the structure is to be located, the owner having in turn a contract with the government. The fact that the government may make the work possible by loans of money, either to the owner or to the contractor directly, wilt not change the situation. The government does not own the trucks; what it has is a claim against the debtor, which it h' s the power to collect. Should the government contract to furnish the vehicles, either out- right or on a rental basis, no registration or weight fee would be collected, but while the contractor ox'ns the vehicles, he must pay the excise. It would appear to make no difference whether the contract with the government was a direct contract on bids or a contract on a cost- plus basis. If the trucks are not used, in whole or in a substantial part, upon the public highways, no registration is required and no registra- tion or weight fee imposed. It appears to be immaterial what the character of the goods hauled may be; whether private property or government property. The right of the State to its registration and weight fees is the same in both instances, although the method of enforcement of the richt may be very restricted in cases of government cargo. The contractor acquires no immunity from State taxation, nor is he an instrumentality or agent of the government, even though his con- tract Is in vital defense preparation. The government, in giving him his contract, assumes that he will conform to State laws and pay all lawful State excises and taxes imposed upon him. His right to refund of gasoline tax is the same as if he were contracting with a private individual or corporation. The fact that the work may be performed entirely ubon a governmental reser- vation does not affect the situation, The test is: toes the 41-1

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