taxes

Boat and Boat Motor Sales and Use Tax

If you bought a boat in Texas, you'll owe sales tax. If you brought a boat into Texas from outside the state, you'll owe use tax. Details about sales tax and use tax follow.

Who is responsible for boat and boat motor sales tax?

The purchaser of a taxable boat or boat motor in Texas is responsible for paying the boat and boat motor sales tax. If the purchaser pays the tax to a licensed Texas dealer, the tax becomes the responsibility of the dealer.

If the dealer did not collect the tax, or if the boat or boat motor was purchased from someone who is not a dealer, the purchaser must pay the tax directly to the Texas Parks and Wildlife Department or to a county tax assessor-collector within 20 working days from the date the taxable boat or boat motor is delivered to the purchaser. It is paid at the time of boat registration.

Tax Rate

6 1/4 (.0625) percent of sales price minus any trade-in allowance of another taxable boat or boat motor.

Due Date

Boat sales tax is due within 20 working days from delivery.

Who is responsible for boat and boat motor use tax?

Boat and boat motor use tax is due on any taxable boat or boat motor purchased outside Texas and brought into Texas. The user is responsible for paying the tax to Texas Parks and Wildlife Department or to a county tax assessor-collector within 20 working days after the date that the taxable boat or boat motor is brought into Texas.

Tax Rate

6 1/4 (.0625) percent use tax less credit for taxes paid to another state, unless the $15 new resident tax applies.

Due Date

Boat use tax is due within 20 working days from the date the boat or motor is brought into the state.

Penalties and Interest

Penalties
  • If tax is paid 1-30 days after the due date, a 5 percent penalty is assessed.
  • If tax is paid over 30 days after the due date, a 10 percent penalty is assessed.
Interest

Reporting and Payment Requirements

Select the amount of taxes you paid in the preceding state fiscal year (Sept. 1 – Aug. 31) to find the reporting and payment methods to use.

Less than $100,000

A paper report is the only available reporting method.

Select one of these payment methods:

  • Web Electronic Funds Transfer (EFT) or credit card via Webfile (American Express, Discover and MasterCard)
  • TEXNET
  • Check
$100,000 or more

A paper report is the only available reporting method.

TEXNET is the only acceptable payment method.

Additional Resources

Refunds

Use the boat sales tax manual computation worksheet (PDF) to calculate your boat and boat motor sales and use tax.

For boat and boat motor title and registration information, visit the Texas Parks and Wildlife Department website.