Texas Tax Code

§ 152.002 — TOTAL CONSIDERATION

TX § 152.002Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES · Art. A. GENERAL PROVISIONS

Statute text

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(a)"Total consideration" means the amount paid or to be paid for a motor vehicle and its accessories attached on or before the sale, without deducting:

(1)the cost of the motor vehicle;

(2)the cost of material, labor or service, interest paid, loss, or any other expense;

(3)the cost of transportation of the motor vehicle before its sale; or

(4)the amount of manufacturers' or importers' excise tax imposed on the motor vehicle by the United States.

(b)"Total consideration" does not include:

…

Legislative history

Acts 2006, 79th Leg., 3rd C.S., Ch. 6 (H.B. 4), Sec. 1, eff. September 1, 2006. Acts 2007, 80th Leg., R.S., Ch. 262 (S.B. 12), Sec. 1.08, eff. June 8, 2007. Acts 2011, 82nd Leg., R.S., Ch. 117 (H.B. 2559), Sec. 23, eff. September 1, 2011.