Texas sales tax affidavit for a motor vehicle

Effective October 1, 2006: State law changes the method to calculate motor vehicle sales and use tax due when you buy a used vehicle. The tax will continue to be due when you title and register the vehicle at the county tax office. A purchaser must pay the tax within 30 calendar days from the date of purchase or the date the vehicle was brought into Texas for use to avoid penalties. Estimate Tax Calculation For Buying A Used Motor Vehicle:

• Q. How much tax is due?
  • If you buy the vehicle from a licensed dealer, the tax is 6.25% of the sales price. If you buy from a private party, such as a friend or relative, the tax is 6.25% of:
  • • the sales price, if you paid 80% or more of the vehicle’s standard presumptive value (SPV);
    • 80% of the vehicle’s SPV, if you paid less than that amount; or
    • the certified appraised value, if you paid less than 80% of the vehicle’s SPV and you get a certified appraisal.
    • Q. What is the Standard Presumptive Value (SPV)?
      • The law requires the Texas Department of Motor Vehicles (TxDMV) to determine and publish a SPV data base for used vehicles. Check the TxDMV Web site at www.TxDMV.gov.
      • Q. My vehicle may be valued less than the calculated Standard Presumptive Value (SPV). Do I have an option?
        • Yes. You may obtain a certified appraisal on the Texas State Comptroller’s “Used Motor Vehicle Certified Appraisal form” (form 14-128) and submit it when you apply for title, within 30 days of the sale date. The signature on the form must be original. (no photocopy)
        • The certified appraisal form 14-128 must be completed and signed by one of the following:
          • Licensed Dealer
            Appraisal fee: $100 - $300 (cars/light trucks)
          • Licensed Insurance Adjuster
            Appraisal fee: determined by the adjuster
          • Q. I just bought/sold a car. How do I transfer the title?
            • The seller must sign the back of the title or front depending on if it is an out of state title. The purchaser should sign the title if the vehicle is less than 10 years old. Only the purchaser/applicant is required to sign the (form 130-U) title application.
            • You may also mail the application to:
              Ann Harris Bennett, Tax Assessor-Collector
              Attn: Title Mail Dept.
              P.O. Box 4089, Houston, Texas 77210-4089
              
            • If presented in person or by mail the owners photo ID is required. The ID must contain a unique identifier, expiration date, date of birth and expiration date. Proof of current insurance will be required in the new purchaser's name. If the vehicle was purchased over 30 days ago insurance must be provided in the new purchasers name on the vehicle. If the vehicle was last registered in a non-affected (attainment) county, proof of emissions-testing will be required. Please see Emissions-testing regulations.
            • Additional identification rules apply for titling a vehicle in the name of a business or organization.
            • Employees authorized to title a vehicle for leasing companies, government entities, organizations and private businesses must provide the following in addition to one of the acceptable forms of identification listed under the Forms of Identification tab:
            • • A letter of authorization on the employer’s official letterhead, or
              • An official business card with the employer and employee’s name
              • Questions?
                • Contact the Comptroller’s office at 1-800-252-1382 or your local county tax office for more information. For more details, see Comptroller 's website, County Procedures for Standard Presumptive Value and Used Motor Vehicles.