Texas Sales Tax

[MarvBear]

Information from NADA Title & Registration Textbook 2004

 

Texas Sales or Use Tax Applicable to Registration

 

6 ½% sales or use tax due on total consideration (purchase price less trade-in allowance) for vehicle purchased in Texas. 6 ¼% use tax due on vehicle purchased outside of Texas and brought into Texas for use in Texas; credit allowed for taxes paid to another state. $90.00 New Resident Tax due for a vehicle registered in a new resident’s name in another state or foreign country and brought into Texas by a new resident for use in Texas. $5.00 Even Trade Tax for each vehicle in an even trade. $10.00 Gift Tax on vehicle given with no consideration being paid. Effective July 1, 2003, an additional Tax Emissions Surcharge is in effect. 2.5% surcharge for all on-road diesel vehicles over 14,000 pounds registered gross weight, for a model year 1996 or older. An additional Sales Tax Emissions Surcharge of 1% for all on-road diesel vehicles over 14,000 pounds registered gross weight for a model year 1997 and newer, titled in Texas. All applicable vehicles will be charged the sales tax emissions surcharge (2.5% or 1%), whether in-state or out-of-state. The surcharge is in addition to the 6 ¼% sales tax. Apportioned units are exempted from the Sales Tax Emission Surcharge. Taxes are paid to the County Tax Assessor-Collectors Office or to the selling dealer.