Chapter 152. Taxes On Sale, Rental, and Use of Motor Vehicles
Subchapter A. General Provisions
Subchapter B. Imposition of Tax
- Tex. Tax Code § 152.021 Retail Sales Tax
- Tex. Tax Code § 152.0215 Texas Emissions Reduction Plan Surcharge
- Tex. Tax Code § 152.022 Tax On Motor Vehicle Purchased Outside This State
- Tex. Tax Code § 152.023 Tax On Motor Vehicle Brought Into State By New Texas Resident
- Tex. Tax Code § 152.024 Tax On an Even Exchange of Motor Vehicles
- Tex. Tax Code § 152.025 Tax On Gift of Motor Vehicle
- Tex. Tax Code § 152.026 Tax On Gross Rental Receipts
- Tex. Tax Code § 152.027 [Effective Until 7/1/2025] Tax On Metal Dealer Plates
- Tex. Tax Code § 152.027 [Effective 7/1/2025] Tax On Dealer Plates
- Tex. Tax Code § 152.028 Use Tax On Motor Vehicle Brought Back Into State
Subchapter C. Collection of Taxes
- Tex. Tax Code § 152.041 General Collection Procedure
- Tex. Tax Code § 152.0411 Collection By Sellers
- Tex. Tax Code § 152.0412 Standard Presumptive Value; Use By Tax Assessor-Collector
- Tex. Tax Code § 152.042 [Effective Until 7/1/2025] Collection of Tax On Metal Dealer Plates
- Tex. Tax Code § 152.042 [Effective 7/1/2025] Collection of Tax On Dealer's License Plates
- Tex. Tax Code § 152.043 Collection of Tax On Motor Vehicles Operated By Nonresidents
- Tex. Tax Code § 152.044 Payment By Seller
- Tex. Tax Code § 152.045 Collection of Tax On Gross Rental Receipts
- Tex. Tax Code § 152.046 Change In Tax Status of Motor Vehicle
- Tex. Tax Code § 152.047 Collection of Tax On Seller-Financed Sale
- Tex. Tax Code § 152.0472 Determination of Whether Loan Is Factored, Assigned, Or Transferred
- Tex. Tax Code § 152.0475 Registration of Related Finance Company
- Tex. Tax Code § 152.048 Gross Receipts Presumed Subject to Tax
Subchapter D. Tax Enforcement Procedures
- Tex. Tax Code § 152.061 Registration of Motor Vehicle Purchased For Rental
- Tex. Tax Code § 152.062 Required Statements
- Tex. Tax Code § 152.063 Records
- Tex. Tax Code § 152.0635 Records of Certain Sellers
- Tex. Tax Code § 152.064 Tax Receipts
- Tex. Tax Code § 152.065 Required Permits
- Tex. Tax Code § 152.066 Deficiency Determination; Penalty and Interest
- Tex. Tax Code § 152.067 Petition For Redetermination of a Deficiency
- Tex. Tax Code § 152.068 Revocation of Motor Vehicle Retail Seller's Permit
- Tex. Tax Code § 152.069 Registration of Motor Vehicle Using Seller-Financing
Subchapter E. Exemptions
- Tex. Tax Code § 152.081 Driver Training Motor Vehicles
- Tex. Tax Code § 152.082 Sale of Motor Vehicle to Or Use of Motor Vehicle By Public Agency
- Tex. Tax Code § 152.083 Lease of Motor Vehicle to Public Agency
- Tex. Tax Code § 152.084 Rental of Motor Vehicle to Public Agency
- Tex. Tax Code § 152.085 Rental of Motor Vehicle For Purposes of Re-Rental
- Tex. Tax Code § 152.086 Motor Vehicles Driven By Handicapped Persons
- Tex. Tax Code § 152.087 Fire Trucks and Emergency Medical Services Vehicles
- Tex. Tax Code § 152.088 Motor Vehicles Used For Religious Purposes
- Tex. Tax Code § 152.089 Exempt Vehicles
- Tex. Tax Code § 152.090 Certain Hydrogen-Powered Motor Vehicles
- Tex. Tax Code § 152.091 Farm Or Timber Use
- Tex. Tax Code § 152.092 Motor Vehicles Transported Out of State
- Tex. Tax Code § 152.093 Motor Vehicles Sold to Certain Licensed Child-Care Facilities
Subchapter F. Penalties
- Tex. Tax Code § 152.101 Penalty For Signing False Statement Or Certificate
- Tex. Tax Code § 152.102 Operation Without Payment of Tax
- Tex. Tax Code § 152.103 Failure to Keep Records
- Tex. Tax Code § 152.104 Failure to Remit Tax Collected
- Tex. Tax Code § 152.105 Venue For Criminal Prosecutions
- Tex. Tax Code § 152.106 Prohibited Advertising; Criminal Penalty