Texas Tax Code Title 2, Chapter 160 - Taxes On Sales And Use Of Boats And Boat Motors

SUBCHAPTER A GENERAL PROVISIONS

• Texas Section 160.001 - Definitions
  In this section: (1) "Agent of the department" means an agent authorized under Section 31.006, Parks and Wildlife Code. (2) "Boat" has the meaning assigned...
• Texas Section 160.002 - Total Consideration
  (a) "Total consideration" means the amount paid or to be paid for a taxable boat or motor, including accessories attached on or before the sale,...

SUBCHAPTER B IMPOSITION OF TAX

• Texas Section 160.003 - Supervision
  (a) The comptroller shall supervise the collection of the taxes imposed by this chapter and adopt rules for the determination of the taxable value of...
• Texas Section 160.021 - Retail Sales Tax
  (a) A tax is imposed on every retail sale of a taxable boat or motor sold in this state. The tax is an obligation of...
• Texas Section 160.022 - Use Tax
  (a) A use tax is imposed on a taxable boat or motor purchased at retail outside this state and used in this state or brought...
• Texas Section 160.023 - New Resident
  (a) A use tax is imposed on a new resident of this state who brings into this state for use in this state a taxable...
• Texas Section 160.024 - Exemption
  The taxes imposed by this chapter do not apply to the sale of a taxable boat or motor or to the use of a taxable...
• Texas Section 160.0245 - Exemption For Emergency Service Organizations
  The taxes imposed by this chapter do not apply to the sale of a taxable boat or motor to or to the use of a...

SUBCHAPTER C COLLECTION AND ENFORCEMENT OF TAXES

• Texas Section 160.025 - Credit For Other Taxes
  A person is entitled to a credit against the tax imposed by Section 160.022 on a taxable boat or motor in an amount equal to...
• Texas Section 160.041 - Collection Procedure
  (a) The department, each agent of the department, and each tax assessor-collector shall collect the taxes imposed by this chapter. The department, agent of the...
• Texas Section 160.042 - Required Affidavits
  (a) A person obligated to pay a tax imposed by this chapter on a transaction shall file the affidavit as provided by this section with...
• Texas Section 160.043 - Payment By Seller
  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...
• Texas Section 160.044 - 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 160.045 - Penalty
  (a) A person who fails to pay a tax imposed by this chapter when due forfeits five percent of the amount due as a penalty,...

SUBCHAPTER D PENALTIES

• Texas Section 160.046 - Records
  (a) The seller of a taxable boat or motor shall keep at the seller's principal office for at least four years from the date of...
• Texas Section 160.061 - Operation; Penalty
  (a) A person commits an offense if the person knowingly operates a taxable boat or motor in this state and the person knows that a...

SUBCHAPTER E DISPOSITION OF TAXES

• Texas Section 160.062 - Penalty For Signing False Affidavits
  (a) A person commits an offense if the person signs a joint affidavit required by Section 160.042 and knows that it is false in any...
• Texas Section 160.121 - Amount Of Tax Sent To Comptroller
  (a) Except as provided by Subsections (b) and (c), on the 10th day of each month, each tax assessor-collector and the department shall send the...
• Texas Section 160.122 - Allocation Of Revenue
  The revenue from the taxes imposed by this chapter from a sale of a taxable boat or motor shall be allocated to the general revenue...

Last modified: September 28, 2016