Top navigation skipped
Motor Vehicle Rental Tax Guide
If you rent motor vehicles in Texas, this guide will help you understand your permitting, tax collection, reporting and records retention responsibilities for tax on gross rental receipts (i.e., motor vehicle rental tax) for vehicles you rent to customers.
Table of Contents
- Obtaining a Motor Vehicle Rental Tax Permit
- Collecting Motor Vehicle Rental Tax
- Exemptions
- Bad Debts
- Managing Your Rental Fleet
- Reporting and Remitting Motor Vehicle Rental Tax
- Glossary of Terms
Resources
Forms (Numbers, Names and Purpose)
| Form Number and Name | Purpose |
|---|---|
| AP-143, Texas Motor Vehicle Rental Tax Application (PDF) | Used to apply for a motor vehicle rental tax permit. |
| 14-103, Texas Motor Vehicle Rental Tax Return (PDF) | Used to report and pay motor vehicle rental tax. A report must be filed for every reporting period even if there is no motor vehicle rental tax to report. The return is due by the 20th day of the month following the end of the reporting period. |
| 14-105, Texas Motor Vehicle Rental Tax Declared Estimate and Prepayment Report (PDF) | Used to estimate and prepay a tax liability for a reporting period. The prepayment report is due by the 15th day of the second month of the quarterly filing period. |
| 14-305 (Front), Motor Vehicle Verification Certificate for Rental Tax (PDF) | Used to claim credit for motor vehicle rental tax which can be applied against the minimum motor vehicle rental tax liability of a motor vehicle and to document reimbursement of motor vehicle sales and use tax. |
| 14-305 (Back), Motor Vehicle Rental Exemption Certificate (PDF) | Used to validate a tax-exempt rental. The certificate must be signed by the customer or an authorized representative and kept in the title or possession owner’s records as proof of the exempt rental. |
| Form 130-U, Application for Texas Title and/or Registration (PDF) | Used as the joint statement to document a retail motor vehicle sale between a seller and a buyer. |
Online Databases
- Motor Vehicle Taxpayer Status Search
- Ag/Timber Number Search
- Department of Family and Protective Services (DFPS) Child Care Operation Search
- Tax Exempt Entity Search
Taxing Authorities
Information in this publication is based on the following taxing authorities:
Texas Tax Code
Online at https://statutes.capitol.texas.gov/
- Chapter 152, Taxes on Sale, Rental, and Use of Motor Vehicles
- Chapter 151, Limited Sales, Excise, and Use Tax
Texas Administrative Code Rules
Online at http://sos.texas.gov/tac/index.shtml
96-143
(06/2021)