Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Electronic Filing

Log in to Report or Pay Log in to
Report or Pay

Use WebFile to electronically file a tax report and submit payment (by credit card, electronic check or via TEXNET).

See filing requirements below.

New to WebFile:

Texas Emissions Reduction Plan (TERP) - Off Road Heavy Duty Diesel Equipment Surcharge

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A surcharge is imposed on the sale, use, lease or rental of off-road, heavy-duty diesel equipment and is based on the sale, lease or rental amount.

TERP is also funded through the Motor Vehicle Surcharge and the Motor Vehicle Registration Surcharge.

Rates

Beginning Sept.1, 2015 - 1.5% on the sales or lease price.

July 1, 2003 to Aug. 31, 2015 - 2% on the sales or lease price.

Prior to July 1, 2003 - 1% on the sales or lease price.

The Texas Emission Reduction Plan (TERP) Surcharge is decreased from 2 percent to 1.5 percent, effective Sept. 1, 2015. The surcharge is due on all new or used diesel-powered equipment of 50 or more horsepower, including mobile or stationary equipment used in construction, mining and other activities, with the exception of oil and gas exploration and production and agricultural production.

The surcharge applies to equipment that is purchased, rented or leased in Texas or brought in from out of state. The surcharge is in addition to regular state and local sales taxes and is collected by the dealer or lessor.

New leases, rentals, renewals and extensions of leases of diesel-powered, heavy-duty equipment are subject to the 1.5 percent rate if the lessee takes possession of the equipment on or after Sept. 1, 2015.

The 2 percent rate applies to leases in which the lessee took possession of the equipment on or after July 1, 2003, and before Sept. 1, 2015. Lease contracts entered into before Sept. 1, 2015, continue to be taxed at 2 percent through the term of that contract.

A 1 percent rate applies to leases in which the lessee took possession of the equipment on or after August 31, 2001, and before July 1, 2003. Lease contracts entered into before July 1, 2003 continue to be taxed at 1 percent through the term of that contract.

The legislation decreasing the surcharge is House Bill 7, 84th Legislative Session (2015).

Due Date

Monthly, Quarterly or Yearly - 20th of the month.

Discounts

0.5 percent for timely filing and paying

$50 Late Filing Penalty

The law imposes a $50 late filing penalty on every report filed after the due date, even if no tax was due for the period or the report was eventually filed.


Filing Requirements

If in the preceding fiscal year, you paid:

  • less than $10,000 – use any available reporting and payment methods available for this tax or fee. While electronic filing is not required, this option is encouraged.
  • $10,000 or more – use the guidelines below to determine your specific reporting and payment requirements.

The state fiscal year begins September 1 and ends August 31.

Amount Reported and Paid in Preceding Fiscal Year $10,000 - $49,999 $50,000 - $99,999 $100,000 or more
Reporting Method(s)

(any one of the methods listed can be used)

Payment Method(s)

(any one of the methods listed can be used)

  • Web Electronic Funds Transfer (EFT) via WebFile
  • Credit Card via WebFile (American Express, Discover and MasterCard)
  • TEXNET
  • Check
  • Web Electronic Funds Transfer (EFT) via WebFile
  • Credit Card via WebFile (American Express, Discover and MasterCard)
  • TEXNET
  • Check
Required Plug-ins

In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Microsoft Internet Explorer, Google Chrome and Apple Safari.

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