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Texas Tax Code - TAX § 152.061. Registration of Motor Vehicle Purchased for Rental

Current as of January 01, 2024 | Updated by Findlaw Staff

(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 sales or use tax imposed by Sections 152.021 and 152.022 of this code. The county tax assessor-collector shall accept the motor vehicle for registration and issue a receipt for the license and title application.

(b) A rental certificate may be furnished by:

(1) a dealer licensed under Chapter 503, Transportation Code; or

(2) the owner if the vehicle is for use in a rental business that rents at least five different motor vehicles within any 12-month period.

(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

(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.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 152.061. Registration of Motor Vehicle Purchased for Rental - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-152-061/

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