Tex. Tax Code Section 152.0411
Collection by Sellers

(a)

Except as provided by this section, a seller who makes a sale subject to the sales tax imposed by Section 152.021 (Retail Sales Tax) shall add the amount of the tax to the sales price, and when the amount of the tax is added:

(1)

it is a debt of the purchaser to the seller until paid; and

(2)

if unpaid, it is recoverable at law in the same manner as the original sales price.

(b)

The seller shall collect the tax from the purchaser and remit it to the tax assessor-collector in the time and manner provided by law.

(c)

This section applies only to the sale of a vehicle that is to be titled and registered in Texas. If a purchaser intends to register a vehicle outside Texas, the purchaser shall comply with the terms of Section 152.092 (Motor Vehicles Transported out of State).

(d)

This section does not apply to a seller-financed sale.

(e)

This section applies only to a sale in which the seller is a motor vehicle dealer who holds a dealer license issued under Chapter 503 (Dealer’s and Manufacturer’s Vehicle License Plates), Transportation Code, or Chapter 2301 (Sale or Lease of Motor Vehicles), Occupations Code.

(f)

This section does not apply to the sale of a motor vehicle with a gross weight in excess of 11,000 pounds. The seller of a motor vehicle with a gross weight in excess of 11,000 pounds shall maintain records of the sale in the manner and form, and containing the information, required by the comptroller.
Added by Acts 1995, 74th Leg., ch. 1015, Sec. 3, eff. Jan. 1, 1996. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.253, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1040, Sec. 28, eff. Oct. 1, 1997; Acts 2003, 78th Leg., ch. 1276, Sec. 14A.817, eff. Sept. 1, 2003.

Source: Section 152.0411 — Collection by Sellers, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­152.­htm#152.­0411 (accessed Jun. 5, 2024).

152.001
Definitions 152.002
Total Consideration 152.003
Duties of Comptroller 152.021
Retail Sales Tax 152.022
Tax on Motor Vehicle Purchased Outside This State 152.023
Tax on Motor Vehicle Brought into State by New Texas Resident 152.024
Tax on an Even Exchange of Motor Vehicles 152.025
Tax on Gift of Motor Vehicle 152.026
Tax on Gross Rental Receipts 152.027
Tax on Metal Dealer Plates 152.028
Use Tax on Motor Vehicle Brought Back into State 152.041
General Collection Procedure 152.042
Collection of Tax on Metal Dealer Plates 152.043
Collection of Tax on Motor Vehicles Operated by Nonresidents 152.044
Payment by Seller 152.045
Collection of Tax on Gross Rental Receipts 152.046
Change in Tax Status of Motor Vehicle 152.047
Collection of Tax on Seller-financed Sale 152.048
Gross Receipts Presumed Subject to Tax 152.061
Registration of Motor Vehicle Purchased for Rental 152.062
Required Statements 152.063
Records 152.064
Tax Receipts 152.065
Required Permits 152.066
Deficiency Determination 152.067
Petition for Redetermination of a Deficiency 152.068
Revocation of Motor Vehicle Retail Seller’s Permit 152.069
Registration of Motor Vehicle Using Seller-financing 152.081
Driver Training Motor Vehicles 152.082
Sale of Motor Vehicle to or Use of Motor Vehicle by Public Agency 152.083
Lease of Motor Vehicle to Public Agency 152.084
Rental of Motor Vehicle to Public Agency 152.085
Rental of Motor Vehicle for Purposes of Re-rental 152.086
Motor Vehicles Driven by Handicapped Persons 152.087
Fire Trucks and Emergency Medical Services Vehicles 152.088
Motor Vehicles Used for Religious Purposes 152.089
Exempt Vehicles 152.090
Certain Hydrogen-powered Motor Vehicles 152.091
Farm or Timber Use 152.092
Motor Vehicles Transported out of State 152.093
Motor Vehicles Sold to Certain Licensed Child-care Facilities 152.101
Penalty for Signing False Statement or Certificate 152.102
Operation Without Payment of Tax 152.103
Failure to Keep Records 152.104
Failure to Remit Tax Collected 152.105
Venue for Criminal Prosecutions 152.106
Prohibited Advertising 152.121
Tax Sent to Comptroller 152.122
Allocation of Tax 152.123
Tax Retained by County 152.0215
Texas Emissions Reduction Plan Surcharge 152.0411
Collection by Sellers 152.0412
Standard Presumptive Value 152.0472
Determination of Whether Loan Is Factored, Assigned, or Transferred 152.0475
Registration of Related Finance Company 152.0635
Records of Certain Sellers 152.1222
Allocation of Certain Tax Revenue to Property Tax Relief Fund
Green check means up to date. Up to date

Accessed:
Jun. 5, 2024

§ 152.0411’s source at texas​.gov