Tex. Tax Code Section 152.046
Change in Tax Status of Motor Vehicle

(a)

If the owner, as defined by Section 152.001 (Definitions)(9)(A) of this code, of a motor vehicle registered as a rental vehicle ceases to use the vehicle for rental, the owner shall report and remit on the next report required to be filed with the comptroller by Section 152.045 (Collection of Tax on Gross Rental Receipts)(a) of this code any unpaid portion of gross rental receipts tax imposed by Section 152.026 (Tax on Gross Rental Receipts) of this code.

(b)

An owner of a motor vehicle on which the motor vehicle sales or use tax has been paid who subsequently uses the vehicle for rental shall collect the gross rental receipts tax imposed by this chapter from the person renting the vehicle. The owner may credit an amount equal to the motor vehicle sales or use tax paid by the owner to the comptroller against the amount of gross rental receipts due. This credit is not transferable and cannot be applied against tax due and payable from the rental of another vehicle belonging to the same owner.

(c)

For the purpose of determining the amount of minimum tax due under Section 152.026 (Tax on Gross Rental Receipts)(c) of this code only, an owner of a motor vehicle on which the tax on gross rental receipts is imposed may credit against the amount of gross rental receipts due an amount equal to the tax on gross rental receipts the owner has paid to any other state. This credit is not transferable and cannot be applied against tax due and payable from the rental of another vehicle belonging to the same owner.
Acts 1981, 67th Leg., p. 1590, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Source: Section 152.046 — Change in Tax Status of Motor Vehicle, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­152.­htm#152.­046 (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

§ 152.046’s source at texas​.gov