Trailers and semi-trailers are motor vehicles and are subject to motor vehicle tax, unless specifically exempt. For example, farm and timber trailers are exempt from motor vehicle tax. Standard presumptive value (SPV) procedures may apply to trailers and semi-trailers. If SPV is not available in the Registration and Titling System (RTS), see "Proof of Total Consideration" in Total Consideration in this guide.
Types of trailers include
Manufactured housing, mobile offices and oilfield portable units are not taxed as motor vehicles. Towable, moveable specialized equipment (MSE) is not taxed as a motor vehicle.
Some trailers are not titled but are subject to motor vehicle tax. The type of titling and registration required by the Texas Department of Motor Vehicles (TxDMV) does not determine the tax liability of a trailer.
When a trailer does not require a negotiable title, but motor vehicle tax is due, the county tax assessor-collector will issue a tax receipt for tax and registration purposes.
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.