34 Tex. Admin. Code § 3.90 - Motor Vehicles Purchased for Use Outside of Texas
(a) Motor vehicle sales tax exemption.
(1) A motor vehicle purchased in Texas
intended for use exclusively outside of Texas is exempt from the motor vehicle
sales tax.
(2) A vehicle exempt
under this section may not be operated within Texas for any purpose other than
its being driven out of the state.
(3) A purchaser claiming an exemption from
motor vehicle sales tax because the vehicle is purchased for use exclusively
outside of Texas must issue to the seller a Texas Motor Vehicle Sales Tax
Exemption Certificate as described in subsection (e) of this section. The
registration of a motor vehicle in Texas will create the presumption that the
vehicle is for use within Texas.
(b) Seller's responsibility.
(1) The seller of a motor vehicle must keep
complete records of every sale at retail and must provide the purchaser a motor
vehicle tax statement and any other documents necessary to register the vehicle
in Texas. The seller is not relieved of this responsibility even though the
vehicle is not registered or titled in Texas.
(2) The seller must also retain properly
executed Texas Motor Vehicle Sales Tax Exemption Certificates. An exemption
certificate must be obtained at the time the transaction occurs and retained
for a period of four years from the date of the transaction. An exemption
certificate will be valid if the seller received it in good faith from a
purchaser and the certificate is properly completed.
(c) Use tax.
(1) Motor vehicle use tax is due on any motor
vehicle that was purchased tax-free under the provisions of this section and is
later used within the State of Texas.
(2) Payment of the use tax is the obligation
of the person operating the vehicle in this state.
(3) The use tax rate is the rate in effect at
the time the motor vehicle is brought back into the state and is imposed on the
original purchase price, less credit for any legally imposed tax previously
paid to another state by the purchaser or operator.
(4) The tax is due within 20 working days
after the date the vehicle is first returned to Texas.
(5) The purchaser must retain records showing
the total consideration originally paid for the vehicle and documenting the
amount of any tax previously paid to another state.
(d) Vehicles which never enter Texas.
(1) The Texas motor vehicle sales tax will
not be due if a motor vehicle is sold by a Texas seller but the vehicle is
delivered from one out-of-state location directly to the purchaser at another
out-of-state location.
(2) The
seller will be responsible for retaining sufficient records showing from and to
where the vehicle was delivered.
(e) Content of a Texas Motor Vehicle Sales
Tax Exemption Certificate. The exemption certificate must show:
(1) the name and address of the
purchaser;
(2) a description of the
vehicle being purchased (including the vehicle identification number, make of
vehicle, and year model);
(3) the
signature of the purchaser and the date;
(4) the name and address of the
seller;
(5) the name of the state
where the vehicle will be used and registered; and
(6) that upon being signed by the purchaser,
the comptroller is authorized to provide a copy of the certificate to the state
of intended use and registration.
(f) Form of a Texas Motor Vehicle Sales Tax
Exemption Certificate. The comptroller adopts the certificate by reference.
Copies are available for inspection at the office of the Texas Register or may
be obtained from the Comptroller of Public Accounts, Tax Administration
Division, 111 West Sixth Street, Austin, Texas 78701-2913. Copies may also be
requested by calling our toll-free number 1-800-252-5555. In Austin, call (512)
463-4600. (From a Telecommunication Device for the Deaf (TDD) only, call
1-800-248-4099 toll free. In Austin, the local TDD number is (512)
463-4621.)
Notes
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