Texas Tax Code Title 2, Chapter 152 - Taxes On Sale, Rental, And Use Of Motor Vehicles

SUBCHAPTER A GENERAL PROVISIONS

• Texas Section 152.001 - Definitions
  In this chapter: (1) "Sale" includes: (A) an installment and credit sale; (B) an exchange of property for property or money; (C) an exchange in...
• Texas Section 152.002 - Total Consideration
  (a) "Total consideration" means the amount paid or to be paid for a motor vehicle and its accessories attached on or before the sale, without...

SUBCHAPTER B IMPOSITION OF TAX

• Texas Section 152.003 - Duties Of Comptroller
  (a) The comptroller may: (1) supervise the collection of taxes imposed by this chapter; and (2) establish rules for the determination of taxable value of...
• Texas Section 152.021 - Retail Sales Tax
  (a) A tax is imposed on every retail sale of every motor vehicle sold in this state. Except as provided by this chapter, the tax...
• Texas Section 152.0215 - Texas Emissions Reduction Plan Surcharge
  (a) Except as provided by Subsection (a-1), a surcharge is imposed on every retail sale, lease, or use of every on-road diesel motor vehicle that...
• Texas Section 152.022 - Tax On Motor Vehicle Purchased Outside This State
  (a) A use tax is imposed on a motor vehicle purchased at retail sale outside this state and used on the public highways of this...
• Texas Section 152.023 - Tax On Motor Vehicle Brought Into State By New Texas Resident
  (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...
• Texas Section 152.024 - Tax On An Even Exchange Of Motor Vehicles
  (a) A tax is imposed on each party to a transaction involving the even exchange of two motor vehicles. (b) The tax on each party...
• Texas Section 152.025 - Tax On Gift Of Motor Vehicle
  (a) A tax is imposed on the recipient of a gift of a motor vehicle. This section applies only if the person receiving the motor...
• Texas Section 152.026 - Tax On Gross Rental Receipts
  (a) A tax is imposed on the gross rental receipts from the rental of a rented motor vehicle. (b) The tax rate is 10 percent...
• Texas Section 152.027 - Tax On Metal Dealer Plates
  (a) A use tax is imposed on each person to whom is issued a metal dealer's plate authorized by Chapter 503, Transportation Code. (b) The...

SUBCHAPTER C COLLECTION OF TAXES

• Texas Section 152.028 - Use Tax On Motor Vehicle Brought Back Into State
  (a) A use tax is imposed on the operator of a motor vehicle that was purchased tax-free under Section 152.092 of this code and that...
• Texas Section 152.041 - General Collection Procedure
  (a) The tax assessor-collector of the county in which an application for registration or for a Texas certificate of title is made shall collect taxes...
• Texas Section 152.0411 - Collection By Sellers
  (a) Except as provided by this section, a seller who makes a sale subject to the sales tax imposed by Section 152.021 shall add the...
• Texas Section 152.0412 - Standard Presumptive Value; Use By Tax Assessor-collector
  (a) In this section, "standard presumptive value" means the private-party transaction value of a motor vehicle, as determined by the Texas Department of Motor Vehicles...
• Texas Section 152.042 - Collection Of Tax On Metal Dealer Plates
  A person required to pay the tax imposed by Section 152.027 shall pay the tax to the Texas Department of Motor Vehicles, and the department...
• Texas Section 152.043 - Collection Of Tax On Motor Vehicles Operated By Nonresidents
  A person doing business in this state who registers a motor vehicle under Section 502.091, Transportation Code, shall pay the tax imposed by Section 152.022...
• Texas Section 152.044 - Payment By Seller
  (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...
• Texas Section 152.045 - Collection Of Tax On Gross Rental Receipts
  (a) Except as inconsistent with this chapter and rules adopted under this chapter, an owner of a motor vehicle subject to the tax on gross...
• Texas Section 152.046 - Change In Tax Status Of Motor Vehicle
  (a) If the owner, as defined by Section 152.001(9)(A) of this code, of a motor vehicle registered as a rental vehicle ceases to use the...
• Texas Section 152.047 - Collection Of Tax On Seller-financed Sale
  (a) Except as inconsistent with this chapter and rules adopted under this chapter, the seller of a motor vehicle shall report and pay the tax...
• Texas Section 152.0472 - Determination Of Whether Loan Is Factored, Assigned, Or Transferred
  (a) A seller is not considered to have factored, assigned, or transferred a loan under Section 152.047(g) if: (1) a loan through a seller is...
• Texas Section 152.0475 - Registration Of Related Finance Company
  (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...

SUBCHAPTER D TAX ENFORCEMENT PROCEDURES

• Texas Section 152.048 - Gross Receipts Presumed Subject To 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...
• Texas Section 152.061 - Registration Of Motor Vehicle Purchased For Rental
  (a) An owner of a motor vehicle purchased for rental may furnish the county tax assessor-collector a rental certificate in lieu of the motor vehicle...
• Texas Section 152.062 - Required Statements
  (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...
• Texas Section 152.063 - Records
  (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...
• Texas Section 152.0635 - Records Of Certain Sellers
  (a) In addition to the requirements prescribed by Section 152.063, a seller engaged in seller-financed sales who has a permit under Section 152.065 shall keep...
• Texas Section 152.064 - Tax Receipts
  (a) The comptroller shall prescribe the form of a tax receipt to be issued to a person paying a tax imposed by this chapter. (b)...
• Texas Section 152.065 - Required Permits
  A motor vehicle owner required to collect, report, and pay a tax on gross rental receipts imposed by this chapter and a seller required to...
• Texas Section 152.066 - Deficiency Determination; Penalty And Interest
  (a) The comptroller shall give written notice to the seller of a motor vehicle of a deficiency determination made under Section 152.044 of this code....
• Texas Section 152.067 - Petition For Redetermination Of A Deficiency
  (a) The comptroller shall: (1) promulgate rules under which the seller may petition for a redetermination of deficiency; and (2) grant an oral hearing to...
• Texas Section 152.068 - Revocation Of Motor Vehicle Retail Seller's Permit
  (a) The comptroller may revoke or suspend any one or more of the permits held by a person if that person fails to comply with...

SUBCHAPTER E EXEMPTIONS

• Texas Section 152.069 - Registration Of Motor Vehicle Using Seller-financing
  (a) The seller of a motor vehicle sold in a seller-financed sale shall apply for the registration of, and a Texas certificate of title for,...
• Texas Section 152.081 - Driver Training Motor Vehicles
  The taxes imposed by this chapter do not apply to the sale or use of a motor vehicle that is: (1) owned by a motor...
• Texas Section 152.082 - Sale Of Motor Vehicle To Or Use Of Motor Vehicle By Public Agency
  The taxes imposed by this chapter do not apply to the sale or use of a motor vehicle if the motor vehicle is operated with...
• Texas Section 152.083 - Lease Of Motor Vehicle To Public Agency
  (a) The taxes imposed by this chapter do not apply to the purchase of a motor vehicle that is to be leased to a public...
• Texas Section 152.084 - Rental Of Motor Vehicle To Public Agency
  The taxes imposed by this chapter do not apply to the rental of a motor vehicle to a public agency. The tax which would have...
• Texas Section 152.085 - Rental Of Motor Vehicle For Purposes Of Re-rental
  (a) The taxes imposed by this chapter on the gross rental receipts from the rental of a motor vehicle do not apply to the rental...
• Texas Section 152.086 - Motor Vehicles Driven By Handicapped Persons
  (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...
• Texas Section 152.087 - Fire Trucks And Emergency Medical Services Vehicles
  The taxes imposed by this chapter do not apply to the purchase, rental, or use of a fire truck, emergency medical services vehicle as defined...
• Texas Section 152.088 - Motor Vehicles Used For Religious Purposes
  The taxes imposed by this chapter do not apply to the sale or use of or the receipts from the rental of a motor vehicle...
• Texas Section 152.089 - Exempt Vehicles
  (a) The taxes imposed by this chapter do not apply to interstate motor vehicles, trailers, and semitrailers; provided that if a motor vehicle, trailer, or...
• Texas Section 152.090 - Certain Hydrogen-powered Motor Vehicles
  (a) In this section, "hydrogen-powered motor vehicle" means a vehicle that meets the Phase II standards established by the California Air Resources Board as of...
• Texas Section 152.091 - Farm Or Timber Use
  (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...
• Texas Section 152.092 - Motor Vehicles Transported Out Of State
  (a) The taxes imposed by this chapter do not apply to the retail sale of a motor vehicle that is transported out of state, prior...

SUBCHAPTER F PENALTIES

• Texas Section 152.093 - Motor Vehicles Sold To Certain Licensed Child-care Facilities
  (a) The taxes imposed by this chapter do not apply to a motor vehicle: (1) purchased, used, or rented by a qualified residential child-care facility;...
• Texas Section 152.101 - Penalty For Signing False Statement Or Certificate
  (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...
• Texas Section 152.102 - Operation Without Payment Of Tax
  (a) A person commits an offense if the person knowingly operates a motor vehicle on a highway of this state without paying the tax imposed...
• Texas Section 152.103 - Failure To Keep Records
  Text of subsec. (a) as amended by Acts 1993, 73rd Leg., ch. 29, Sec. 10 (a) A seller commits an offense if he fails...
• Texas Section 152.104 - Failure To Remit Tax Collected
  (a) A person who is a dealer, as defined by Section 503.001, Transportation Code, or who is acting in the capacity of a dealer, commits...
• Texas Section 152.105 - Venue For Criminal Prosecutions
  Venue for prosecution of any offense under this chapter is in: (1) the county in which any element of the offense occurs; or (2) Travis...

SUBCHAPTER G DISPOSITION OF TAXES

• Texas Section 152.106 - Prohibited Advertising; Criminal Penalty
  (a) A person who is required by Chapter 503, Transportation Code, to hold a dealer's general distinguishing number commits an offense if the person directly...
• Texas Section 152.121 - Tax Sent To Comptroller
  (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...
• Texas Section 152.122 - Allocation Of Tax
  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;...
• Texas Section 152.1222 - Allocation Of Certain Tax Revenue To Property Tax Relief Fund
  (a) Notwithstanding Section 152.122, the comptroller shall deposit to the credit of the property tax relief fund under Section 403.109, Government Code, the amount of...
• Texas Section 152.123 - Tax Retained By County
  (a) The county tax assessor-collector each calendar year shall calculate five percent of the tax and penalties collected by the county tax assessor-collector under this...

Last modified: September 28, 2016