Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 3 - TAX ADMINISTRATION
Subchapter F - MOTOR VEHICLE SALES TAX
Section 3.71 - Definition of "Resident" and "New Resident"

(1) A "new resident" within the meaning of Texas Tax Code, § 152.023, shall mean any person, firm, corporation, or association which moves into Texas with the intent to live or locate within the state. A natural person may demonstrate the necessary intent to live in Texas by establishing a fixed dwelling place in Texas, registering to vote in Texas, or demonstrating a legal or economic constraint to live in Texas. A business entity may demonstrate the necessary intent to locate in Texas by establishing a fixed place of business in Texas, advertising that it is located in Texas, or demonstrating a contractual obligation to locate in Texas.

(2) A new resident may also be a resident of other states. However, once residence is established in Texas, a person, firm, corporation, or association may not subsequently become a new resident within the meaning of the Texas Tax Code, § 152.023, without a showing that the residence formerly established in Texas was abandoned.