taxes

Motor Vehicle Tax Guide

Oilfield Portable Units (OPUs)

Oilfield Portable Units (OPUs) are subject to limited sales and use tax, not motor vehicle tax, which the sellers collect and send directly to the Comptroller’s office. Items that qualify as an OPU when located and used exclusively as provided in the definition below include, but are not limited to, a bunkhouse, trailer, semitrailer, park model, house trailer, and manufactured home.

Definition

An OPU is a self-contained transportable structure built on a permanent chassis, with or without wheels, axles, and a towing device, designed to be used for temporary lodging or temporary office space that

• does not require attachment to a foundation or real property to be functional;
• is located exclusively upon, or immediately adjacent to, the lease premises or assigned acreage of an oil, gas, water disposal, or injection well located within an oil or gas lease, field, pooled unit, or unitized tract;
• is used exclusively to provide sleeping accommodations, temporary office space, or any other temporary work space for employees, contractors, or other workers at an oil, gas, water disposal, or injection well; and
• is not a travel trailer, camper trailer, or recreational vehicle.

Titling and Registration

If a purchaser of an OPU titles and/or registers an OPU in a county tax assessor-collector’s office, the purchaser must indicate in Box 38 ("Exemption claimed under the Motor Vehicle Sales and Use Tax law because…") on Form 130-U, Application for Texas Title and/or Registration (PDF), "Oilfield Portable Unit," and provide their 11-digit Texas taxpayer number issued by the Comptroller’s office.

96-254
(09/2021)