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Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts

taxes

Off-Highway Vehicles


If you buy an off-highway vehicle (OHV) outside Texas for use in this state, or you buy a used OHV in this state and the seller does not collect tax, you owe Texas use tax Examples of off-highway vehicles include all-terrain vehicles (ATVs), dirt bikes, golf carts, go-carts, sand rails, utility vehicles (UTVs) and any other motor vehicle designed for use off public streets and highways.

Use Tax

Use tax is complementary to Texas sales tax and is imposed on the storage, use, or other consumption of a taxable item, such as an OHV, in this state. Use tax applies to both businesses and individuals, and is imposed when taxable items (including OHVs and accessories) are first brought into Texas. The use tax rate is the same as the sales tax rate, but based on where the item is being used, not where the item was purchased. The state use tax rate is 6.25 percent. Depending on where you use or store your OHV, you may owe up to an additional 2 percent in local use taxes.

New Off-Highway Vehicles Purchased From Out-Of-State Retailers

Beginning March 1, 2020, a purchaser must provide proof they paid use tax for their new OHV, bought out of state for use in Texas, to title their OHV with their county tax assessor collector (CTAC). A new OHV is one that has not been subject to tax under a previous sale. Use Form 130-U, Application for Texas Title and/or Registration (PDF) at your CTAC to title your OHV. For more information about titling your OHV, see the Texas Department of Motor Vehicles website.

You can file and pay the use tax online for your purchase of a new off-highway vehicle from an out-of-state retailer and get a receipt acknowledging your payment has been made today.

Use Tax Rate

The state use tax rate is 6.25 percent. Depending on where you use or store your OHV, you may owe up to an additional 2 percent in local use taxes.

Use our tax rate locator to search for your tax rate by your address.

If you paid another state's sales or use tax on the OHV, you can take a credit for the tax paid to the other state.

Due Dates

If you have a Texas Sales and Use Tax Permit, report and pay on your next scheduled payment date.

If you do not have a sales tax permit, the tax return and payment are due on or before the 20th day following the month when you brought the vehicle into Texas. If the 20th day is a Saturday, Sunday or legal holiday, the next business day is the due date.

Additional Resources


94-438
(04/2021)

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