If you rent motor vehicles in Texas, this guide will help you understand your permitting, tax collection, reporting and records retention responsibilities for tax on gross rental receipts (i.e., motor vehicle rental tax) for vehicles you rent to customers.
|Form Number and Name||Purpose|
|AP-143, Texas Motor Vehicle Rental Tax Application (PDF)||Used to apply for a motor vehicle rental tax permit.|
|14-103, Texas Motor Vehicle Rental Tax Return (PDF)||Used to report and pay motor vehicle rental tax. A report must be filed for every reporting period even if there is no motor vehicle rental tax to report. The return is due by the 20th day of the month following the end of the reporting period.|
|14-105, Texas Motor Vehicle Rental Tax Declared Estimate and Prepayment Report (PDF)||Used to estimate and prepay a tax liability for a reporting period. The prepayment report is due by the 15th day of the second month of the quarterly filing period.|
|14-305 (Front), Motor Vehicle Verification Certificate for Rental Tax (PDF)||Used to claim credit for motor vehicle rental tax which can be applied against the minimum motor vehicle rental tax liability of a motor vehicle and to document reimbursement of motor vehicle sales and use tax.|
|14-305 (Back), Motor Vehicle Rental Exemption Certificate (PDF)||Used to validate a tax-exempt rental. The certificate must be signed by the customer or an authorized representative and kept in the title or possession owner’s records as proof of the exempt rental.|
|Form 130-U, Application for Texas Title and/or Registration (PDF)||Used as the joint statement to document a retail motor vehicle sale between a seller and a buyer.|
Information in this publication is based on the following taxing authorities:
Online at https://statutes.capitol.texas.gov/
Online at http://sos.texas.gov/tac/index.shtml
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.