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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

Motor Vehicle Tax Guide

Application for Texas Title and/or Registration

Form 130-U

Form 130-U, Application for Texas Title and/or Registration (PDF) (application), documents the Texas Department of Motor Vehicles (TxDMV) title application information for motor vehicles and off-highway vehicles (OHVs). The application is used by the County Tax Assessor-Collector (CTAC) and the Comptroller’s office to calculate the amount of motor vehicle tax due.

The application includes a motor vehicle tax statement section to document the following:

  • the motor vehicle sales tax due on a Texas sale of a motor vehicle
  • a gift from one eligible party to another eligible party
  • an even trade between two parties
  • a new resident tax
  • the motor vehicle use tax due on a motor vehicle purchased outside Texas
  • a tax-exempt transfer
  • a vehicle purchased to rent to another
  • a vehicle purchased to lease to another
  • a trade-in
  • a fair market value deduction

Both the TxDMV and the Comptroller’s office require a properly completed application in order to process a vehicle title and registration, and collect motor vehicle tax. The seller and purchaser of a motor vehicle should each sign the certification at the bottom of the application indicating that all facts on the application are true, unless an exception applies. The application is then presented to the CTAC’s office.

For retail sales by motor vehicle dealers, even trade transfers, and motor vehicles qualifying as gifts, the seller and purchaser should sign the certification indicating that all facts on the application are true.

Exceptions

For private-party transactions, the seller is not required to sign the application if they do not hold a general distinguishing number (GDN) issued under Transportation Code Chapter 503, and the seller has complied with Transportation Code Section 501.028, Signatures, or Transportation Code Section 501.072, Odometer Disclosure Statement, as applicable.

For new Texas residents, only the signature of the new resident is necessary on the application.

Limited Use Tax – New Off-Highway Vehicles (OHVs)

Transportation Code Section 501.0301, Certain Off-Highway Vehicles Purchased Outside This State, requires purchasers of certain new off-highway all-terrain vehicles, motorcycles and utility vehicles, collectively known as OHVs, from out of state to present to a CTAC acceptable documentation showing Texas limited use tax has been paid to the Comptroller’s office or limited sales tax is collected by the out-of-state selling dealer, or proof of exemption when an application is presented.

Accepting Form 130-U

The CTAC should only accept the application after the seller and purchaser have properly completed the form. This includes the required signatures in the certification section on the application, unless the seller meets the exceptions previously mentioned.

If a qualifying motor vehicle rental company is registering a rental vehicle with tax deferred, the company must list the 11-digit Motor Vehicle Retailer’s (Rental) Permit number, issued by the Comptroller’s office, in the designated area on the application before the CTAC accepts the application.

If a licensed motor vehicle dealer is registering a seller-financed motor vehicle with tax deferred, the dealer must provide the 11-digit Texas Motor Vehicle Seller-Financed Sales Tax Permit number or the registration number of the Related Finance Company (RFC), issued by the Comptroller’s office, in the designated area on the application before the CTAC accepts the application.

To verify the 11-digit number for motor vehicle rental, seller-financed and RFC permit holders, visit our Motor Vehicle Taxpayer Status Search webpage.

The application must include each of the following:

  • CTAC’s transaction ID number
  • Texas GDN of the selling dealer, if applicable
  • motor vehicle description
  • license plate number
  • lienholder information, if applicable
  • sales price
  • trade-in value and description, if applicable
  • amount of tax due
  • seller’s address and signature, if applicable
  • purchaser’s address and signature

The CTAC uses the application to determine the tax due. The application is the source document to complete the tax receipt issued to the new owner.

For questions about the Motor Vehicle Tax Statement, the CTAC should call the Comptroller’s office at 800-252-1382, or the designated CTAC phone line for your county. You can also email tax.help@cpa.texas.gov.

For questions about other portions of the form, the CTAC should call TxDMV. The TxDMV maintains a telephone information center to provide title and registration service support. The call center's telephone number is 512-465-3000 or toll-free at 888-368-4689.

You may also send written correspondence to TxDMV - VTR, 4000 Jackson Ave, Austin, Texas, 78731; or visit their website at www.txdmv.gov. In addition, there are TxDMV Regional Service Centers located in various counties throughout the state to provide support and assistance to CTACs, law enforcement agencies and the general public.

Signing a False Form 130-U

It is a third-degree felony to sign the application knowing any part of it is false.

Publication 98-298, Motor Vehicle Sales Tax Warning Poster (PDF) warns taxpayers about providing false purchase prices or other untrue information on the application, and the penalties for falsifying this information. CTACs may print and post it in their offices and at other locations.

Tax Receipt

The CTAC must provide the purchaser a detailed tax receipt from the information furnished on the application. The CTAC will provide the purchaser one of the following types of receipts:

  • Title application receipt;
  • webDEALER title receipt that does not include a bar code and document number; or
  • webDEALER title application receipt that includes a bar code and document number.

In the event the purchaser is requesting a refund, the Comptroller’s office requires the purchaser to provide a copy of the title application receipt or webDEALER title receipt that includes a bar code and document number.


96-254
(09/2021)

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