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.
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
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.
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.