Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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County Tax Assessor/Collectors

You can now pay the following taxes electronically via WebFile:

  • Motor Vehicle Registration Surcharge
  • Motor Vehicle Sales and Use Tax
  • Motor Vehicle TERP Surcharge
  • Motor Vehicle Title Application Fee

Electronic Payment

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Use WebFile to electronically submit payment (by credit card, electronic check or via TEXNET).

See filing requirements.

New to WebFile:

Motor Vehicle Sales and Use Tax

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A tax is levied on all retail sales of motor vehicles in Texas and motor vehicles purchased at retail outside the state and used on Texas public highways by a Texas resident or an individual domiciled or doing business in this state.

Private-Party Purchases and Standard Presumptive Values

Standard Presumptive Value (SPV) is used to calculate sales tax on private-party sales of all types of used motor vehicles purchased in Texas. It is also used to calculate use tax on motor vehicles brought into Texas. For more information please visit Private-Party Purchases and Standard Presumptive Values.

Rate Details and Other Information


Sales: 6 1/4 % (.0625) of sales price, minus any trade-in allowance. The taxable value of private-party purchases of used motor vehicles may be based on the Standard Presumptive Value.

Use: Texas residents — 6 1/4 % (.0625) of sales price, less credit for sales or use taxes paid to other states, when bringing a motor vehicle into Texas that was purchased in another state.

New residents — $90 new resident fee due in lieu of use tax on a vehicle brought into Texas by a new resident, if the vehicle was previously registered in the new resident's name in another state or foreign country.

Even Exchange: $5

Gift: $10

Due Date

Motor vehicle sales and use tax remitted to the County Tax Assessor-Collector (TAC).

Private Party Purchasers must remit motor vehicle sales tax within 30 calendar days of purchase.

Motor vehicle use tax or the $90 new resident use tax is due within 30 calendar days from the date a vehicle purchased outside Texas is brought into Texas.

The $5 Even exchange tax and $10 gift tax is due at time of title transfer.

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.