Tex. Tax Code § 152.0411 · Subchapter C. COLLECTION OF TAXES
COLLECTION BY SELLERS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) Except as provided by this section, a seller who makes a sale subject to the sales tax imposed by Section 152.021 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.
(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, Transportation Code, or Chapter 2301, 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.
Notes and commentary — not statutory text
History
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 of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm
- Text hash
- sha256 5a469c098e0844055246d1c3111f7eff9b61890034930adb29128b307d41ebe0
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
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