Texas Tax Code

§ 152.061 — REGISTRATION OF MOTOR VEHICLE PURCHASED FOR RENTAL

TX § 152.061Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES · Art. D. TAX ENFORCEMENT PROCEDURES

Statute text

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(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;

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Legislative history

Acts 1981, 67th Leg., p. 1591, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.255, eff. Sept. 1, 1997.