PROHIBITED ADVERTISING; CRIMINAL PENALTY. 587, Sec. (c) If the amount paid for a motor vehicle subject to the tax imposed by this chapter is less than 80 percent of the standard presumptive value of the vehicle, a county tax assessor-collector shall compute the tax on the amount that is equal to 80 percent of the standard presumptive value of the vehicle, unless the purchaser establishes the valuation of the vehicle as provided by Subsection (d). Added by Acts 2001, 77th Leg., ch. A private party purchaser must remit the appropriate motor vehicle tax to the county tax assessor-collector as follows: 1. within 30 calendar days of purchase for motor vehicle sales tax on private-party sales; 2. … The tax that would have been remitted on gross rental receipts without this exemption shall be deemed to have been remitted for the purpose of calculating the minimum gross rental receipts imposed by Section 152.026. Sec. Acts 2009, 81st Leg., R.S., Ch. Acts 2011, 82nd Leg., 1st C.S., Ch. (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 imposed by this chapter, subject to Section 152.0412, unless another person is required by this chapter to collect the taxes. Aug. 26, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. September 1, 2009. (d) In addition to any other penalty provided by law, the owner of a motor vehicle subject to the tax on gross rental receipts who is required to file a report as provided by this chapter and who fails to timely file the report shall pay a penalty of $50. 1, eff. 1093), Sec. 167, Sec. Amended by Acts 1997, 75th Leg., ch. 1, eff. 4, eff. 28, art. 152.025. COLLECTION OF TAX ON METAL DEALER PLATES. 268), Sec. (b) The tax rate is 6-1/4 percent of the total consideration. 2; Acts 1991, 72nd Leg., 1st C.S., ch. All sales and supporting records of a seller are open to inspection and audit by the comptroller. (c) For the purpose of determining the amount of minimum tax due under Section 152.026(c) of this code only, an owner of a motor vehicle on which the tax on gross rental receipts is imposed may credit against the amount of gross rental receipts due an amount equal to the tax on gross rental receipts the owner has paid to any other state. 1, eff. 26, eff. (a) A tax is imposed on the gross rental receipts from the rental of a rented motor vehicle. 29, Sec. (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. OHVs include 1. all-terrain vehicles (ATVs) 2. off-highway motorcycles 3. off-highway recreational vehicles (OHRV) 4. sand rails 5. utility vehicles (UTVs) For example, if you buy a new all-terrain vehicle (ATV) from an out-of-state retailer in Oklahoma who does not charge Texas sale… 161 (S.B. Amended by Acts 1997, 75th Leg., ch. 272 (H.B. 1, Sec. 29, Sec. (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 in which the application for registration and for a Texas certificate of title is made. Sec. Jan. 1, 1996; Acts 1999, 76th Leg., ch. June 8, 2007. (c) No transfer of title in an even exchange shall be accomplished until the taxes have been paid. REGISTRATION OF MOTOR VEHICLE USING SELLER-FINANCING. 1093), Sec. Amended by Acts 1999, 76th Leg., ch. 1, eff. Sec. For expiration of this section, see Subsection (c). Jan. 1, 1982. 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 that is used for religious purposes. (3) verification by an officer of the public agency to which the motor vehicle will be leased that the agency will operate the vehicle with an exempt license plate issued under Section 502.451, Transportation Code. 1125 (H.B. 8, eff. 1, eff. Added by Acts 1989, 71st Leg., ch. (2) a copy of the receipt for title application, registration, and motor vehicle tax issued by the county tax assessor-collector. STANDARD PRESUMPTIVE VALUE; USE BY TAX ASSESSOR-COLLECTOR. 29, Sec. 22, eff. COLLECTION OF TAX ON GROSS RENTAL RECEIPTS. 152.026. (b) A person who fails to pay a tax imposed by this chapter when due forfeits five percent of the amount due as a penalty, and if the person fails to pay the tax within 30 days after the day on which the tax is due, the person forfeits an additional five percent. (12) "Motor vehicle used for religious purposes" means a motor vehicle that is: (A) used primarily by a church or religious society; and. (b) A rental certificate may be furnished by: (1) a dealer licensed under Chapter 503, Transportation Code; or. 1, eff. 389, Sec. (b-2) Notwithstanding any other provision of this section or other law, the seller of a motor vehicle may rely on a properly executed and signed exemption certificate under Subsection (b-1) and does not have a duty to investigate the propriety of an exemption certificate that is valid on the certificate's face. 1, eff. 4), Sec. Acts 2011, 82nd Leg., 1st C.S., Ch. 6 (H.B. (f) If the seller fails to apply, not later than the 60th day after the date the motor vehicle is delivered to the purchaser, for registration and a Texas certificate of title for a motor vehicle sold in a seller-financed sale in accordance with Section 152.069, the seller is liable for all unpaid tax on the total consideration, and the tax is due and must be sent to the comptroller with the first report after the expiration of the prescribed period. Added by Acts 1993, 73rd Leg., ch. Acts 2013, 83rd Leg., R.S., Ch. (i) The comptroller shall adopt rules and promulgate forms necessary to implement this section. 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