reglab/housing_qa huggingface dataset:
TX Tax Code § 152.063 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter D. Tax Enforcement Procedures|Section 152.063. Records

Sec. 152.063.  RECORDS.  (a)  The seller of a motor vehicle shall keep at his principal office for at least four years from the date of the sale a complete record of each retail sale of a motor vehicle.  The record must include a copy of the invoice of each vehicle sold.  The invoice copy must show the full price of the motor vehicle and the itemized price of all its accessories.  All sales and supporting records of a seller are open to inspection and audit by the comptroller.(b)  The owner of a motor vehicle used for rental purposes shall keep for four years after purchase of a motor vehicle records and supporting documents containing the following information on the amount of:(1)  total consideration for the motor vehicle;(2)  motor vehicle sales or use tax paid on the motor vehicle;(3)  gross rental receipts received from the rental of the motor vehicle;  and(4)  gross rental receipts tax paid to the comptroller on each motor vehicle used for rental purposes by the owner.(c)  No mileage records are required.(d)  A seller's business records must show the total receipts from all sources of income and expense, including transactions involving motor vehicles.(e)  For a retail sale for which the seller receives full payment at the time of sale, the seller shall keep, at the seller's principal office for at least four years from the date of the sale, documentation of complete payment in the form of:(1)  a copy of the payment instrument or a receipt for cash received;  and(2)  a copy of the receipt for title application, registration, and motor vehicle tax issued by the county tax assessor-collector.(f)  For a sale for resale, the seller shall keep, at the seller's principal office for at least four years from the date of the sale, the purchaser's written statement of resale on a form prescribed by the comptroller.(g)  Any person, other than the seller's employee, acting for the seller of a motor vehicle has the same record-keeping responsibilities as the seller.(h)  Section 111.0041 applies to a person required to keep records under this chapter.|Acts 1981, 67th Leg., p. 1591, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 21, eff. Oct. 1, 1993;  Acts 1997, 75th Leg., ch. 1040, Sec. 29, eff. Oct. 1, 1997.Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 4.06, eff. October 1, 2011.|
TX Tax Code § 152.0635 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter D. Tax Enforcement Procedures|Section 152.0635. Records of Certain Sellers

Sec. 152.0635.  RECORDS OF CERTAIN SELLERS.  (a)  In addition to the requirements prescribed by Section 152.063, a seller engaged in seller-financed sales who has a permit under Section 152.065 shall keep the records required by this section.(b)  For seller-financed sales, the seller shall keep at the seller's principal office for at least four years from the date on which the seller receives the final payment for the motor vehicle:(1)  the lienholder's copy of the receipt for title application, registration, and motor vehicle tax issued by a county tax assessor-collector;  and(2)  a ledger or other document containing a complete record of the payment history for that motor vehicle, including:(A)  the name and address of the purchaser;(B)  the total consideration;(C)  the amount of the down payment received at the time the motor vehicle is sold;(D)  the date and amount of each subsequent payment;(E)  the date of sale;  and(F)  the date of any repossession.(c)  For retail sales paid in full at the time of sale, the seller shall keep at the seller's principal office for at least four years from the date of the sale documentation of complete payment in the form of:(1)  a copy of the payment instrument or a receipt for cash received;  and(2)  a copy of the receipt for title application, registration, and motor vehicle tax issued by the county tax assessor-collector.(d)  For sales for resale, the seller shall keep at the seller's principal office for at least four years from the date of the sale the purchaser's written statement of resale on a form prescribed by the comptroller.(e)  Section 111.0041 applies to a person required to keep records under this chapter.|Added by Acts 1993, 73rd Leg., ch. 29, Sec. 5, eff. Oct. 1, 1993.  Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 30, eff. Oct. 1, 1997.Amended by: Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 4.07, eff. October 1, 2011.|
TX Tax Code § 152.064 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter D. Tax Enforcement Procedures|Section 152.064. Tax Receipts

Sec. 152.064.  TAX RECEIPTS.  (a)  The comptroller shall prescribe the form of a tax receipt to be issued to a person paying a tax imposed by this chapter.(b)  The tax assessor-collector of each county shall:(1)  issue a receipt to the person paying a tax imposed by this chapter;  and(2)  send a copy of the receipt to the comptroller according to the instructions of the comptroller.|Acts 1981, 67th Leg., p. 1592, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 1361, ch. 280, Sec. 2, eff. Sept. 1, 1983;  Acts 1997, 75th Leg., ch. 357, Sec. 1, eff. Jan. 1, 1998.|
TX Tax Code § 152.065 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter D. Tax Enforcement Procedures|Section 152.065. Required Permits

Sec. 152.065.  REQUIRED PERMITS.  A motor vehicle owner required to collect, report, and pay a tax on gross rental receipts imposed by this chapter and a seller required to collect, report, and pay a tax on a seller-financed sale shall register as a retailer with the comptroller in the same manner as is required of a retailer under Subchapter F, Chapter 151.|Acts 1981, 67th Leg., p. 1592, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 29, Sec. 6, eff. Oct. 1, 1993.|
TX Tax Code § 152.066 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter D. Tax Enforcement Procedures|Section 152.066. Deficiency Determination; Penalty and Interest

Sec. 152.066.  DEFICIENCY DETERMINATION;  PENALTY AND INTEREST.  (a)  The comptroller shall give written notice to the seller of a motor vehicle of a deficiency determination made under Section 152.044 of this code.(b)  A person who fails to pay a tax imposed by this chapter when due forfeits five percent of the amount due as a penalty, and if the person fails to pay the tax within 30 days after the day on which the tax is due, the person forfeits an additional five percent.(c)  The minimum penalty imposed by this section is $1.(d)  Except in the case of the gross receipts tax, interest begins to accrue on delinquent taxes 60 days after the day on which the joint statement was executed.  Delinquent taxes on gross rental receipts draw interest beginning 60 days from the due date.|Acts 1981, 67th Leg., p. 1592, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1983, 68th Leg., p. 455, ch. 93, Sec. 12, eff. Sept. 1, 1983;  Acts 1997, 75th Leg., ch. 1040, Sec. 31, eff. Oct. 1, 1997.|
TX Tax Code § 152.067 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter D. Tax Enforcement Procedures|Section 152.067. Petition for Redetermination of a Deficiency

Sec. 152.067.  PETITION FOR REDETERMINATION OF A DEFICIENCY.  (a)  The comptroller shall:(1)  promulgate rules under which the seller may petition for a redetermination of deficiency;  and(2)  grant an oral hearing to any seller who requests a hearing.(b)  The comptroller may increase or decrease the determination of deficiency before it becomes final, but the amount may be increased only if the comptroller asserts a claim for the increase at or before the oral hearing.(c)  If the comptroller asserts a claim for an increase in the determination, the seller is entitled to a 30-day continuance of the hearing in order to obtain other evidence relating to the items on which the increase is based.|Acts 1981, 67th Leg., p. 1592, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 152.068 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter D. Tax Enforcement Procedures|Section 152.068. Revocation of Motor Vehicle Retail Seller's Permit

Sec. 152.068.  REVOCATION OF MOTOR VEHICLE RETAIL SELLER'S PERMIT.  (a)  The comptroller may revoke or suspend any one or more of the permits held by a person if that person fails to comply with a provision of this chapter or with a rule of the comptroller relating to a tax imposed by this chapter.(b)  Before revoking or suspending the permit, the comptroller must provide the permit holder with a hearing.  The permit holder must be given at least 20 days' notice specifying the time and place of hearing and requiring that the permit holder show cause why the permit or permits should not be revoked or suspended.(c)  The comptroller shall give the person notice of the suspension or revocation of any permit.(d)  Notice required by this section must be written and may be served either personally or by mail.(e)  The comptroller may not issue a new permit after the revocation of a permit unless satisfied that the former permit holder will comply with the provisions of this chapter and the rules of the comptroller.  The comptroller may prescribe the terms under which a suspended permit may be reissued.(f)  The permit holder or person whose permit is revoked may appeal the comptroller's action in the same manner as a final deficiency determination may be appealed.|Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 29, Sec. 7, eff. Oct. 1, 1993.|
TX Tax Code § 152.069 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter D. Tax Enforcement Procedures|Section 152.069. Registration of Motor Vehicle Using Seller-Financing

Sec. 152.069.  REGISTRATION OF MOTOR VEHICLE USING SELLER-FINANCING.  (a)  The seller of a motor vehicle sold in a seller-financed sale shall apply for the registration of, and a Texas certificate of title for, the motor vehicle in the name of the purchaser to the appropriate county tax assessor-collector not later than the 45th day after the date the motor vehicle is delivered to the purchaser.(b)  The seller shall provide to the county tax assessor-collector a joint statement as prescribed by Section 152.062 in lieu of the motor vehicle sales tax imposed by Section 152.021.  The statement shall include the seller's permit identification number issued by the comptroller.|Added by Acts 1993, 73rd Leg., ch. 29, Sec. 8, eff. Oct. 1, 1993.  Amended by Acts 1997, 75th Leg., ch. 1040, Sec. 32, eff. Oct. 1, 1997.Amended by: Acts 2009, 81st Leg., R.S., Ch. 793 (S.B. 1235), Sec. 16, eff. September 1, 2009.|
TX Tax Code § 152.081 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter E. Exemptions|Section 152.081. Driver Training Motor Vehicles

Sec. 152.081.  DRIVER TRAINING MOTOR VEHICLES.  The taxes imposed by this chapter do not apply to the sale or use of a motor vehicle that is:(1)  owned by a motor vehicle dealer as defined by Section 503.001, Transportation Code;(2)  purchased in this state;  and(3)  loaned free of charge by the dealer to a public school for use in an approved standard driver training course.|Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.256, eff. Sept. 1, 1997.|
TX Tax Code § 152.082 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter E. Exemptions|Section 152.082. Sale of Motor Vehicle to or Use of Motor Vehicle by Public Agency

Sec. 152.082.  SALE OF MOTOR VEHICLE TO OR USE OF MOTOR VEHICLE BY PUBLIC AGENCY.  The taxes imposed by this chapter do not apply to the sale or use of a motor vehicle if the motor vehicle is operated with an exempt license plate issued under Section 502.451, Transportation Code, and is for use by:(1)  a public agency; or(2)  a commercial transportation company to provide transportation services under a contract with:(A)  a board of county school trustees or school district board of trustees under Section 34.008, Education Code; or(B)  the governing body of an open-enrollment charter school.|Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.257, eff. Sept. 1, 1997.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 19.009, eff. September 1, 2013.Acts 2015, 84th Leg., R.S., Ch. 844 (S.B. 724), Sec. 1, eff. June 17, 2015.|
TX Tax Code § 152.083 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter E. Exemptions|Section 152.083. Lease of Motor Vehicle to Public Agency

Sec. 152.083.  LEASE OF MOTOR VEHICLE TO PUBLIC AGENCY.  (a)  The taxes imposed by this chapter do not apply to the purchase of a motor vehicle that is to be leased to a public agency.(b)  This exemption applies only if the person purchasing the motor vehicle to be leased presents the tax assessor-collector a form prescribed and provided by the comptroller and showing:(1)  the identification of the motor vehicle;(2)  the name and address of the lessor and the lessee; and(3)  verification by an officer of the public agency to which the motor vehicle will be leased that the agency will operate the vehicle with an exempt license plate issued under Section 502.451, Transportation Code.(c)  If a motor vehicle for which the tax has not been paid ceases to be leased to a public agency, the owner shall notify the comptroller on a form provided by the comptroller and shall pay the sales or use tax on the motor vehicle based on the owner's book value of the motor vehicle.  The tax is imposed at the same rate that is provided by Section 152.021(b) of this code.|Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.258, eff. Sept. 1, 1997.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 19.010, eff. September 1, 2013.|
TX Tax Code § 152.084 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter E. Exemptions|Section 152.084. Rental of Motor Vehicle to Public Agency

Sec. 152.084.  RENTAL OF MOTOR VEHICLE TO PUBLIC AGENCY.  The taxes imposed by this chapter do not apply to the rental of a motor vehicle to a public agency.  The tax which would have been remitted on gross rental receipts without this exemption shall be deemed to have been remitted for the purpose of calculating the minimum gross rental receipts tax imposed by Section 152.026 of this code.|Acts 1981, 67th Leg., p. 1594, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 152.085 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter E. Exemptions|Section 152.085. Rental of Motor Vehicle for Purposes of Re-Rental

Sec. 152.085.  RENTAL OF MOTOR VEHICLE FOR PURPOSES OF RE-RENTAL.  (a)  The taxes imposed by this chapter on the gross rental receipts from the rental of a motor vehicle do not apply to the rental of a motor vehicle for the purpose of re-rental.(b)  The minimum gross rental receipts tax imposed by Section 152.026 of this code remains the obligation of the owner as defined by Section 152.001(9)(A) of this code.  The owner may credit all gross rental receipts taxes paid to the comptroller on the re-rental of a motor vehicle registered under Section 152.061 of this code for the purpose of calculating the amount of minimum gross rental receipts tax due.(c)  A person authorized by Section 152.061 of this code to register motor vehicles for rental may issue an exemption certificate to the owner of the motor vehicle.  An owner who takes the certificate in good faith is relieved of the burden of proving that the motor vehicle was rented for purposes of re-rental.|Acts 1981, 67th Leg., p. 1594, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 152.086 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter E. Exemptions|Section 152.086. Motor Vehicles Driven by Handicapped Persons

Sec. 152.086.  MOTOR VEHICLES DRIVEN BY HANDICAPPED PERSONS.  (a)  The taxes imposed by this chapter do not apply to the sale or use of a motor vehicle that:(1)  has been or will be modified before the second anniversary of the date of purchase for operation by, or for the transportation of, an orthopedically handicapped person;  and(2)  is driven by or used for the transportation of an orthopedically handicapped person.(b)  The comptroller shall promulgate rules to ensure that motor vehicles exempted from taxation by this section are used primarily by orthopedically handicapped persons.  The comptroller may require any individual seeking exemption under this section to present information establishing qualification for the exemption.(b-1)  The seller of a motor vehicle may not collect the tax from the purchaser of the motor vehicle if the purchaser:(1)  signs at the time of the purchase an exemption certificate that:(A)  is on a form designated by the comptroller; and(B)  contains all information the comptroller considers reasonable to establish qualification for the exemption at the time of sale; and(2)  presents any other documentation or information the comptroller requires by rule.(b-2)  Notwithstanding any other provision of this section or other law, the seller of a motor vehicle may rely on a properly executed and signed exemption certificate under Subsection (b-1) and does not have a duty to investigate the propriety of an exemption certificate that is valid on the certificate's face.  A seller who relies on an exemption certificate as provided by this subsection is not liable for the payment of motor vehicle sales taxes that would otherwise be due as a result of a motor vehicle sale.(c)  If the comptroller finds that the motor vehicle is not used primarily for the purposes specified in this Act or that the exemption should not have been granted, the comptroller shall assess the tax in an amount that would have been due had the exemption not been given under this section.|Acts 1981, 67th Leg., p. 1594, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1981, 67th Leg., p. 2758, ch. 752, Sec. 5(b), eff. Jan. 1, 1982;  Acts 2003, 78th Leg., ch. 209, Sec. 25, eff. Oct. 1, 2003.Amended by: Acts 2009, 81st Leg., R.S., Ch. 294 (H.B. 236), Sec. 1, eff. September 1, 2009.|
TX Tax Code § 152.087 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter E. Exemptions|Section 152.087. Fire Trucks and Emergency Medical Services Vehicles

Sec. 152.087.  FIRE TRUCKS AND EMERGENCY MEDICAL SERVICES VEHICLES.  The taxes imposed by this chapter do not apply to the purchase, rental, or use of a fire truck, emergency medical services vehicle as defined by Section 773.003, Health and Safety Code, or other motor vehicle used exclusively for fire-fighting purposes or for emergency medical services when purchased by:(1)  a volunteer fire department;(2)  a nonprofit emergency medical service provider that receives a federal income tax exemption under Section 501(a), Internal Revenue Code of 1986, as an organization described by Section 501(c)(3), Internal Revenue Code of 1986; or(3)  an emergency medical service provider to which Section 502.456, Transportation Code, applies.|Acts 1981, 67th Leg., p. 1594, ch. 389, Sec. 1, eff. Jan. 1, 1982.  Amended by Acts 1989, 71st Leg., ch. 606, Sec. 3, eff. Jan. 1, 1990;  Acts 1993, 73rd Leg., ch. 169, Sec. 2, eff. Aug. 30, 1993;  Acts 1997, 75th Leg., ch. 165, Sec. 30.259, eff. Sept. 1, 1997.Amended by: Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 19.011, eff. September 1, 2013.|
TX Tax Code § 152.088 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter E. Exemptions|Section 152.088. Motor Vehicles Used for Religious Purposes

Sec. 152.088.  MOTOR VEHICLES USED FOR RELIGIOUS PURPOSES.  The taxes imposed by this chapter do not apply to the sale or use of or the receipts from the rental of a motor vehicle that is used for religious purposes.|Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982.|
TX Tax Code § 152.089 (2021)
2021 Texas Statutes|Tax Code|Title 2 - State Taxation|Subtitle E - Sales, Excise, and Use Taxes|Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles|Subchapter E. Exemptions|Section 152.089. Exempt Vehicles

Sec. 152.089.  EXEMPT VEHICLES.  (a)  The taxes imposed by this chapter do not apply to interstate motor vehicles, trailers, and semitrailers;  provided that if a motor vehicle, trailer, or semitrailer ceases to be used as an interstate motor vehicle, trailer, or semitrailer within one year of either the date the vehicle was purchased in Texas or the date the vehicle was first brought into Texas, the taxes imposed by this chapter will apply at that time.(b)  If a motor vehicle is no longer leased for interstate use, the owner shall notify the comptroller on a form provided by the comptroller.  The owner shall pay a tax at the rate prescribed by Section 152.021(b) on the motor vehicle based on the owner's book value of the motor vehicle.(c)  In this section, "interstate motor vehicle" means a motor vehicle that is operated in this state and another state or country and for which registration fees could be apportioned if the motor vehicle were registered in a state or province of a country that is a member of the International Registration Plan.  The term includes a bus used in transportation of chartered parties if the bus meets all the standards required of other motor vehicles for apportioned registration fees.  The term does not include a vehicle leased for less than 181 days or a vehicle that has Texas license plates and does not operate under the International Registration Plan.|Added by Acts 1981, 67th Leg., p. 2754, ch. 752, Sec. 1(b), eff. Jan. 1, 1982.  Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 22, eff. Oct. 1, 1993;  Acts 1995, 74th Leg., ch. 705, Sec. 9, eff. Sept. 1, 1997.|