Purchasers of diesel-powered, on-road motor vehicles with a gross vehicle registered weight exceeding 14,000 pounds must pay the surcharge either to the selling dealer or directly to the local county tax assessor-collector along with the payment of the regular motor vehicle sales or use tax. This applies to both new and used vehicles and to motor vehicles purchased inside or outside Texas.
1 percent of total consideration paid for the vehicle (model years 1997 and later).
2.5 percent of total consideration paid for the vehicle (model years prior to 1997).
Buyers who do not pay the surcharge to the selling dealer must pay it to the local county tax assessor-collector within 30 calendar days of either purchasing the vehicle in Texas or bringing the unit into Texas from elsewhere.
Selling dealers who collected the surcharge, other than dealers who financed the sale, must remit the surcharge to the county tax assessor-collector within 30 calendar days of the sale along with the regular motor vehicle sales tax. This is completed at the time of titling and registration.
Selling dealers who finance their own sales (seller-financed sales) must report the surcharge on their Form 14-117, Texas Motor Vehicle Seller-Finance Sales Tax and/or Surcharge Report (PDF).
County tax-assessor collectors remit to the Comptroller on or before the 10th of each month following the end of the reporting period (for example, April 10 for March activity).
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.
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 Google Chrome, Microsoft Internet Explorer and Apple Safari.