7/31/2019 TCPA Motor Vehicle Taxes

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7/31/2019 TCPA Motor Vehicle Taxes

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7/31/2019 TCPA Motor Vehicle Taxes

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When a vehicle is leased in another state and the lessee brings it to Texas for public highway use, the lessee (asthe operator) owes motor vehicle use tax based on the price the lessor paid for the vehicle. The standard tax rateis 6 1/4%. Credit will be given for any tax the lessor or the lessee paid to another state. See motor vehicle salestax rule 3.70 for additional information.

Where do I get a handicapped sticker for my vehicle?You can obtain the application through the local County Tax Assessor-Collector's office .

What is the surcharge on diesel-powered on-road motor vehicles?The surcharge on the purchase of diesel-powered, on-road motor vehicles with a gross vehicle registered weightexceeding 14,000 pounds applies to both new and used vehicles and to motor vehicles purchased inside oroutside Texas. The surcharge also applies to a vehicle that is brought into Texas by a new resident in the samemanner as a vehicle purchased in Texas. The rate for model years 1996 and earlier is 2.5 percent of the purchaseprice of the vehicle, while the rate for model years 1997 and later is 1 percent. The surcharge is paid to thecounty tax assessor collector and administered in the same manner as the motor vehicle sales tax.

What is the new requirements for dealers on the purchase on a motor vehicle by a person who isorthopedically handicapped?Beginning Jan. 1, 2010, a dealer selling a motor vehicle may not collect motor vehicle sales tax when apurchaser claims an exemption for an orthopedically handicapped person when the purchaser signs a properly

completed Form 14-318, Exemption for Orthopedically Handicapped Person, at the time of the sale.To establish qualification for the exemption, the purchaser must complete all information requested on theexemption certificate and provide any applicable supporting documentation (as required by Rule 3.84) at thetime of the sale. Exemption certificates must be retained by the selling dealer. The exemption certificate isavailable on our Texas Motor Vehicle Tax Forms Web page . (added 12/18/09)

http://info.sos.state.tx.us/pub/plsql/readtac$ext.TacPage?sl=R&app=9&p_dir=&p_rloc=&p_tloc=&p_ploc=&pg=1&p_tac=&ti=34&pt=1&ch=3&rl=70http://info.sos.state.tx.us/pub/plsql/readtac$ext.TacPage?sl=R&app=9&p_dir=&p_rloc=&p_tloc=&p_ploc=&pg=1&p_tac=&ti=34&pt=1&ch=3&rl=70http://www.txdmv.gov/wheretogo/tax_offices.htmhttp://www.txdmv.gov/wheretogo/tax_offices.htmhttp://window.state.tx.us/taxinfo/taxforms/14-forms.htmlhttp://window.state.tx.us/taxinfo/taxforms/14-forms.htmlhttp://info.sos.state.tx.us/pub/plsql/readtac$ext.TacPage?sl=R&app=9&p_dir=&p_rloc=&p_tloc=&p_ploc=&pg=1&p_tac=&ti=34&pt=1&ch=3&rl=70http://www.txdmv.gov/wheretogo/tax_offices.htmhttp://window.state.tx.us/taxinfo/taxforms/14-forms.html