5, art. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. Amended by Acts 1997, 75th Leg., ch. (d-1) An appraisal described by Subsection (d)(2): (1) must be on a form prescribed by the comptroller for that purpose; and. 3745), Sec. (3) include any documentation of the payment of the tax provided to the county tax assessor-collector by the motor vehicle title applicant. (a) If the comptroller on an audit of the records of a seller finds that the amount of tax due was incorrectly reported on a joint statement and that the amount of tax paid was less than the amount due, the seller and purchaser are jointly and severally liable for the amount of the tax determined to be due. (5) an identification card or document issued by the United States Department of Homeland Security or United States Citizenship and Immigration Services. (15) "Seller-financed sale" means a retail sale of a motor vehicle by a dealer licensed under Chapter 503, Transportation Code, in which the seller collects all or part of the total consideration in periodic payments and retains a lien on the motor vehicle until all payments have been received. Oct. 1, 1993; Acts 1999, 76th Leg., ch. September 1, 2009. 4, Sec. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. Sept. 1, 1995; Acts 1995, 74th Leg., ch. (2) grants a security interest in a purchaser's account but retains custody and control of the account and the right to receive payments in the absence of a default under the security agreement. Acts 1981, 67th Leg., p. 1593, ch. 161 (S.B. The seller of a motor vehicle with a gross weight in excess of 11,000 pounds shall maintain records of the sale in the manner and form, and containing the information, required by the comptroller. (c) The minimum penalty imposed by this section is $1. 884 (S.B. 969 (S.B. Use tax is complementary to the Texas sales tax and is imposed on the storage, use, or other consumption of a taxable item. Sec. Sec. TOTAL CONSIDERATION. (c) In this section, "interstate motor vehicle" means a motor vehicle that is operated in this state and another state or country and for which registration fees could be apportioned if the motor vehicle were registered in a state or province of a country that is a member of the International Registration Plan. In addition, the county tax assessor-collector shall calculate each calendar year an amount equal to five percent of the tax and penalties that the comptroller: (1) collected under Section 152.047 in the preceding calendar year; and. 30.259, eff. 442, Sec. A motor vehicle bought in Texas for exclusive use outside Texas is exempt from motor vehicle sales tax. (a) All gross receipts of a seller required to obtain a permit under Section 152.065 are presumed to be subject to the provisions of this code. USE TAX ON MOTOR VEHICLE BROUGHT BACK INTO STATE. 267), Sec. (b) The tax is $25 for each plate issued. Acts 2011, 82nd Leg., 1st C.S., Ch. 1, Sec. (a) The seller of a motor vehicle shall keep at his principal office for at least four years from the date of the sale a complete record of each retail sale of a motor vehicle. (2) in which children of both classifications listed in Subdivision (1) are permitted by the license to live together in a single residential group. (4) the amount of total consideration for the motor vehicle and the amount of tax that would be due if the rental certificate had not been furnished. (d) The taxes imposed by Sections 152.021 and 152.022 of this code are not due on a motor vehicle as long as it is registered as a rental vehicle under Section 152.061 of this code. 16, eff. 5, Sec. 152.024. 272 (H.B. 30.256, eff. (c) All county tax assessors-collectors shall consistently apply the rules authorized by this section to the determination of taxable value of each motor vehicle purchased in the state or taxable under the use tax levied by this chapter. (b) An offense under this section is a felony of the third degree. 1040, Sec. Jan. 1, 1996; Acts 1997, 75th Leg., ch. The buyer must: The buyer must: not use the vehicle in … (a) The taxes imposed by this chapter do not apply to the sale or use of a: (1) farm machine, trailer, or semitrailer for use primarily for farming and ranching, including the rearing of poultry, and use in feedlots; or. This credit is not transferable and cannot be applied against tax due and payable from the rental of another vehicle belonging to the same owner. Therefore, prior to finalizing a purchase or lease of a motor vehicle, all foreign missions and their accredited members must instruct the seller/lessor to directly contact OFM during normal business hours to request the issuance of a Motor Vehicle Tax-Exemption Letter . (e) The comptroller may not issue a new permit after the revocation of a permit unless satisfied that the former permit holder will comply with the provisions of this chapter and the rules of the comptroller. ALLOCATION OF CERTAIN TAX REVENUE TO PROPERTY TAX RELIEF FUND. 867), Sec. Before title to the motor vehicle may be issued under these circumstances, the motor vehicle title applicant must present satisfactory documentation to the tax assessor-collector that the tax was paid. (h) The comptroller may proceed against the purchaser in a seller-financed sale for the amount of any tax not paid by the purchaser. Sec. Amended by Acts 1997, 75th Leg., ch. 3K.08, eff. Sept. 1, 2001. 587, Sec. 152.042. 2, eff. Acts 1981, 67th Leg., p. 1593, ch. 2913), Sec. A private party purchaser must remit the appropriate motor vehicle tax to the county tax assessor-collector as follows: 1. within 30 calendar days of purchase for motor vehicle sales tax on private-party sales; 2. … Owners of interstate motor vehicles and trailers outlined in this document may apply for title only Sales and use tax are not required There are usually three (3) situations where a registrant would choose to "title only" a motor vehicle and/or trailer through the County Clerk office: 4), Sec. 152.047. Amended by Acts 1981, 67th Leg., p. 2758, ch. 22(70), eff. 3, eff. 31, art. (b) The surcharge shall be collected at the same time and in the same manner and shall be administered and enforced in the same manner as the tax imposed under this chapter. 32, eff. September 1, 2019. Sec. (b)(1) The taxes imposed by this chapter do not apply to the purchase of a: (A) farm machine, trailer, or semitrailer that is to be leased for use primarily for farming and ranching, including the rearing of poultry, and use in feedlots; or. Acts 1981, 67th Leg., p. 1592, ch. REQUIRED PERMITS. September 1, 2017. 3K.09, eff. (a) The persons obligated by this chapter to pay taxes on the transaction shall file a joint statement with the tax assessor-collector of the county in which the application for registration and for a Texas certificate of title is made. 1331, Sec. (g) This section does not apply to a transaction described by Section 152.024 or 152.025. 22(71), eff. 752, Sec. The county tax assessor-collector shall accept the motor vehicle for registration and issue a receipt for the license and title application. 5, art. 19.009, eff. Sec. 686 (H.B. OHVs include 1. all-terrain vehicles (ATVs) 2. off-highway motorcycles 3. off-highway recreational vehicles (OHRV) 4. sand rails 5. utility vehicles (UTVs) For example, if you buy a new all-terrain vehicle (ATV) from an out-of-state retailer in Oklahoma who does not charge Texas sale… September 1, 2013. Acts 2009, 81st Leg., R.S., Ch. Renumbered from Sec. 2, eff. 17.01(49), eff. 587, Sec. 4 (S.B. Acts 1981, 67th Leg., p. 1594, ch. Aug. 1, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. (e) This section applies only to a sale in which the seller is a motor vehicle dealer who holds a dealer license issued under Chapter 503, Transportation Code, or Chapter 2301, Occupations Code. 16.04, eff. 1, eff. (a) A use tax is imposed on a new resident of this state who brings into this state a motor vehicle: (1) that has been registered previously in the new resident's name in any other state or foreign country; or. Added by Acts 1993, 73rd Leg., ch. 152.003. 152.089. Acts 2011, 82nd Leg., R.S., Ch. 2, eff. September 1, 2009. 357, Sec. Amended by Acts 1983, 68th Leg., p. 456, ch. Acts 2019, 86th Leg., R.S., Ch. Sec. 2067), Sec. May 20, 1983. Added by Acts 2003, 78th Leg., ch. MOTOR VEHICLES DRIVEN BY HANDICAPPED PERSONS. According to the Texas Department of Motor Vehicles, car owners must pay a motor vehicle tax of 6.25 percent. For expiration of this section, see Subsection (c). Acts 1984, 68th Leg., 2nd C.S., ch. The notice must: (1) be made before the 31st day after the date the application for title is accepted; (2) contain the name and address of the seller; and. 389, Sec. (a) "Related finance company" means a person in which at least 80 percent of the ownership is identical to the ownership of a dealer, as defined by Section 503.001, Transportation Code. 8, eff. Oct. 1, 1993; Acts 1995, 74th Leg., ch. (A) organized as a nonprofit corporation under the Texas Non-Profit Corporation Act (Article 1396-1.01 et seq., Vernon's Texas Civil Statutes); or. (11) "Volunteer fire department" means a company, department, or association whose members receive no or nominal compensation and which is organized for the purpose of answering fire alarms and extinguishing fires or answering fire alarms, extinguishing fires, and providing emergency medical services. 3314), Sec. 152.048. (b) The minimum gross rental receipts tax imposed by Section 152.026 of this code remains the obligation of the owner as defined by Section 152.001(9)(A) of this code. (b) The tax rate is 10 percent of the gross rental receipts from the rental of a rented motor vehicle for 30 days or less and 6-1/4 percent of the gross rental receipts from the rental of a rented motor vehicle for longer than 30 days. (b-1) The tax on a motor vehicle eligible to be issued exhibition vehicle specialty license plates under Section 504.502, Transportation Code, is equal to the lesser of $90 or 6.25 percent of the total consideration. 705, Sec. Text of subsec. 2654), Sec. 209, Sec. 152.022. 2; Acts 1991, 72nd Leg., 1st C.S., ch. July 1, 2007. Acts 2009, 81st Leg., R.S., Ch. 2654), Sec. Jan. 1, 1982. 389, Sec. Jan. 1, 1982. 152.090. Acts 2017, 85th Leg., R.S., Ch. June 15, 2007. 10, eff. 389, Sec. 1, Sec. (17) "Lessor" means a person who acquires title to a new motor vehicle for the purpose of leasing the vehicle to another person. 152.068. 389, Sec. 3, eff. 6 (H.B. The comptroller shall deposit the funds received under Section 152.121 of this code as follows: (1) 1/4 to the credit of the foundation school fund; and. (8) "Gross rental receipts" means value received or promised as consideration to the owner of a motor vehicle for rental of the vehicle, but does not include: (A) separately stated charges for insurance; (B) charges for damages to the motor vehicle occurring during the rental agreement period; (C) separately stated charges for motor fuel sold by the owner of the motor vehicle; or, (A) a person named in the certificate of title as the owner of the vehicle; or. (c) This section expires on the last day of the state fiscal biennium during which the Texas Commission on Environmental Quality publishes in the Texas Register the notice required by Section 382.037, Health and Safety Code. Jan. 1, 1996; Acts 1999, 76th Leg., ch. (b) In this section, "qualified residential child-care facility" means a child-care facility: (1) licensed under Chapter 42, Human Resources Code, to provide residential care 24 hours a day to both: (A) children who do not require specialized services or treatment; and, (B) children who are emotionally disturbed; and. The owner may credit an amount equal to the motor vehicle sales or use tax paid by the owner to the comptroller against the amount of gross rental receipts due. CERTAIN HYDROGEN-POWERED MOTOR VEHICLES. Acts 2007, 80th Leg., R.S., Ch. (d) A seller of a motor vehicle is not required to complete a joint statement described by this section if: (1) the seller does not hold a general distinguishing number issued under Chapter 503, Transportation Code; and. September 1, 2013. 152.087. 2), Sec. 12), Sec. Amended by Acts 1993, 73rd Leg., ch. 7, eff. 152.021. 152.1222. 1301 (H.B. 389, Sec. The dealer will collect motor vehicle sales tax from the purchaser when a motor vehicle is purchased from a dealer in Texas, if the motor vehicle has a gross weight of 11,000 pounds or less. (c) The comptroller shall give the person notice of the suspension or revocation of any permit. Acts 1981, 67th Leg., p. 1589, ch. 2, eff. Acts 2007, 80th Leg., R.S., Ch. 29, Sec. (B) machine, trailer, or semitrailer that is to be leased for use primarily for timber operations. 524, Sec. 13, eff. Sec. 169, Sec. 152.045. 31, art. (f) This section does not apply to the sale of a motor vehicle with a gross weight in excess of 11,000 pounds. The statement shall include the seller's permit identification number issued by the comptroller. 152.061. To claim the exemption, the person renting the vehicle must also provide on the certificate a registration number issued by the comptroller under Section 151.1551. 1, Sec. (13) "Farm machine" means a self-propelled motor vehicle specially adapted for use in the production of crops or rearing of livestock, including poultry, and use in feedlots and includes a self-propelled motor vehicle specially adapted for applying plant food materials, agricultural chemicals, or feed for livestock. ALLOCATION OF TAX. Sec. Added by Acts 1995, 74th Leg., ch. Sept. 1, 1989. 1015, Sec. 7, eff. 4, eff. (A) a self-propelled vehicle designed to transport persons or property on a public highway; (B) a trailer and semitrailer, including a van, flatbed, tank, dumpster, dolly, jeep, stinger, auxiliary axle, or converter gear; and. Sept. 1, 2003. (e) A person who is a motor vehicle owner, is in the business of renting motor vehicles, and holds a permit may deduct the fair market value of a replaced motor vehicle that is titled to another person if: (f) Notwithstanding Subsection (a), the total consideration of a used motor vehicle is the amount on which the tax is computed as provided by Section 152.0412. (d) Notice required by this section must be written and may be served either personally or by mail. Jan. 1, 1982. Motor vehicles include, but are not limited to, automobiles, trucks, motorcycles, motor homes, mobile homes, trailers (boat and utility), campers, and off-road vehicles. Información en Español September 1, 2009. (d) Repealed by Acts 2017, 85th Leg., R.S., Ch. For more information, see Rule 3.290 - Motor Vehicle Repair and Maintenance; Accessories and Equipment Added to Motor Vehicles; Moveable Specialized Equipment. Acts 2007, 80th Leg., R.S., Ch. (b) If a motor vehicle is no longer leased for interstate use, the owner shall notify the comptroller on a form provided by the comptroller. Acts 1981, 67th Leg., p. 1589, ch. 14A.817, eff. 2.02, eff. Sec. 167, Sec. Currently, Arkansas, Mississippi, and West Virginia impose a sales tax on motor vehicles but do not allow a credit for taxes paid to Florida. September 1, 2005. June 17, 2015. 161 (S.B. Sec. MOTOR VEHICLES SOLD TO CERTAIN LICENSED CHILD-CARE FACILITIES. Sept. 1, 1995; Acts 1997, 75th Leg., ch. Sept. 1, 1991. (a) The taxes imposed by this chapter do not apply to the sale or use of a motor vehicle that: (1) has been or will be modified before the second anniversary of the date of purchase for operation by, or for the transportation of, an orthopedically handicapped person; and. TAX ON GIFT OF MOTOR VEHICLE. The comptroller shall make the forms available to the public. 989 (H.B. Sept. 1, 1983. Added by Acts 1983, 68th Leg., p. 722, ch. (3) daily (as collected) if during the last preceding state fiscal year $10 million or more of the taxes and penalties imposed by this chapter was collected by the office of the county tax assessor-collector. Sec. 389, Sec. 389, Sec. (a) The comptroller may: (1) supervise the collection of taxes imposed by this chapter; and. Amended by Acts 1993, 73rd Leg., ch. 389, Sec. 442, Sec. 389, Sec. Acts 1981, 67th Leg., p. 1590, ch. 2, eff. 9.01, eff. Aug. 1, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 29, eff. (g) The tax assessor-collector shall keep a copy of each statement and any substantiating materials required to be furnished in connection therewith until it is called for by the comptroller for auditing or by any court of competent jurisdiction. 587, Sec. (c) The tax imposed by this section is in lieu of the tax imposed by Section 152.022. 29, Sec. Sept. 1, 1997. Jan. 1, 1982. 389, Sec. (c) A related finance company may register with the comptroller on a form prescribed by the comptroller. 152.083. Acts 1981, 67th Leg., p. 1589, ch. 29, Sec. 25, eff. Added by Acts 1989, 71st Leg., ch. REGISTRATION OF MOTOR VEHICLE USING SELLER-FINANCING. 1, eff. The invoice copy must show the full price of the motor vehicle and the itemized price of all its accessories. (a) After crediting the amounts as provided by Section 152.123, a county tax assessor-collector shall send money collected from taxes and penalties imposed by this chapter to the comptroller as follows: (1) on the 10th day of each month if during the last preceding state fiscal year less than $2 million of the taxes and penalties imposed by this chapter was collected by the office of the county tax assessor-collector; (2) once each week if during the last preceding state fiscal year $2 million or more, but less than $10 million, of the taxes and penalties imposed by this chapter was collected by the office of the county tax assessor-collector; or. (d) For purposes of this section, a machine is used "primarily for timber operations" if the machine is a self-propelled motor vehicle that is specially adapted to perform a specialized function in the production of timber, including land preparation, planting, maintenance, and gathering of trees commonly grown for commercial timber. (2) the replaced motor vehicle is offered for sale. 152.027. (c) The rental certificate shall be in a form designated by the comptroller and must contain: (1) the name, address, and signature of the owner; (2) the owner's or dealer's license number or a statement by the owner that the rental business of the owner meets the activity requirements of Subsection (b) of this section; (3) the motor vehicle identification number; and. 1), Sec. 1, eff. (c) The tax imposed by this section is in lieu of any other tax imposed by this chapter. Amended by Acts 1997, 75th Leg., ch. 606, Sec. September 1, 2015. 1, eff. Acts 2017, 85th Leg., R.S., Ch. 29, Sec. COLLECTION OF TAX ON GROSS RENTAL RECEIPTS. A seller who relies on an exemption certificate as provided by this subsection is not liable for the payment of motor vehicle sales taxes that would otherwise be due as a result of a motor vehicle sale. 8, eff. Sec. Acts 1981, 67th Leg., p. 1595, ch. (f) The tax assessor-collector shall immediately report to the nearest peace officer and to the comptroller, the name and address of each party whose name is signed on a joint statement found to be false in any material fact. (d) A county tax assessor-collector shall compute the tax imposed by this chapter on the valuation of a motor vehicle if the valuation is shown on: (1) documentation, including a receipt or invoice, provided by the seller to the purchaser of the vehicle, but only if the seller is a motor vehicle dealer operating under Subchapter B, Chapter 503, Transportation Code, or under similar regulatory requirements of another state; or. Oct. 1, 2003. (b) A rental certificate may be furnished by: (1) a dealer licensed under Chapter 503, Transportation Code; or. 6, eff. (2) is driven by or used for the transportation of an orthopedically handicapped person. Jan. 1, 1982. Sept. 1, 1997; Acts 1997, 75th Leg., ch. For sales tax purposes, "remodel" means to modify the style, shape, or form of a motor vehicle. Acts 1981, 67th Leg., p. 1587, ch. 1040, Sec. 5, Sec. Acts 1981, 67th Leg., p. 1591, ch. (c) If the amount of net collections under Chapter 502, Transportation Code, and this chapter is insufficient to cover the amount of those net collections authorized to be retained by a county as a percentage of the tax and penalties collected under this chapter, the comptroller shall on request of the county tax assessor-collector authorize the county to retain a portion of the tax and penalties collected under this chapter to cover the deficiency. Acts 2009, 81st Leg., R.S., Ch. 294 (H.B. 25. The term does not include a self- propelled motor vehicle used to transport timber or timber products. 31, art. Acts 1981, 67th Leg., p. 1592, ch. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. Sept. 1, 1997. 1, eff. (b) The comptroller may increase or decrease the determination of deficiency before it becomes final, but the amount may be increased only if the comptroller asserts a claim for the increase at or before the oral hearing. Oct. 1, 1997. No sales tax is due on the charge for labor. Added by Acts 2001, 77th Leg., ch. The tax is imposed at the same percentage rate that is provided by Section 152.021(b). Sept. 1, 1997; Acts 2003, 78th Leg., ch. 1, eff. 389, Sec. (b) The tax rate is 6-1/4 percent of the total consideration. A purchaser who buys a taxable new OHV from an out-of-state retailers for use in Texas owes Texas use tax. 152.084. 1, eff. 6, Sec. 152.023. 10, eff. Texas collects a 6.25% state sales tax rate on the purchase of all vehicles. Sept. 1, 2005. To calculate the sales tax on a vehicle purchased from a dealership, multiply the vehicle purchase price by 6.25 percent (0.0625). Note that Diplomatic Tax Exemption Cards are not valid for exemption from taxes imposed on purchases of motor vehicles. OPERATION WITHOUT PAYMENT OF TAX. 967, Sec. This section applies only if the person receiving the motor vehicle: (C) a trust subject to the Texas Trust Code (Subtitle B, Title 9, Property Code) that was revocable by a decedent or that was jointly revocable by a decedent and the decedent's spouse; or. September 1, 2009. 1, eff. 6, Sec. 389, Sec. (a) A person commits an offense if the person signs a joint statement required by Section 152.062 or a certificate required by Section 152.092(b) and knows that it is false in any material fact. Sec. 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