Tex. Tax Code § 152.063 · Subchapter D. TAX ENFORCEMENT PROCEDURES
RECORDS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The seller of a motor vehicle shall keep at his principal office for at least four years from the date of the sale a complete record of each retail sale of a motor vehicle. The record must include a copy of the invoice of each vehicle sold. The invoice copy must show the full price of the motor vehicle and the itemized price of all its accessories. All sales and supporting records of a seller are open to inspection and audit by the comptroller.
(b) The owner of a motor vehicle used for rental purposes shall keep for four years after purchase of a motor vehicle records and supporting documents containing the following information on the amount of:
(1) total consideration for the motor vehicle;
(2) motor vehicle sales or use tax paid on the motor vehicle;
(3) gross rental receipts received from the rental of the motor vehicle; and
(4) gross rental receipts tax paid to the comptroller on each motor vehicle used for rental purposes by the owner.
(c) No mileage records are required.
(d) A seller's business records must show the total receipts from all sources of income and expense, including transactions involving motor vehicles.
(e) For a retail sale for which the seller receives full payment at the time of sale, the seller shall keep, at the seller's principal office for at least four years from the date of the sale, documentation of complete payment in the form of:
(1) a copy of the payment instrument or a receipt for cash received; and
(2) a copy of the receipt for title application, registration, and motor vehicle tax issued by the county tax assessor-collector.
(f) For a sale for resale, the seller shall keep, at the seller's principal office for at least four years from the date of the sale, the purchaser's written statement of resale on a form prescribed by the comptroller.
(g) Any person, other than the seller's employee, acting for the seller of a motor vehicle has the same record-keeping responsibilities as the seller.
(h) Section 111.0041 applies to a person required to keep records under this chapter.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1591, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 21, eff. Oct. 1, 1993; Acts 1997, 75th Leg., ch. 1040, Sec. 29, eff. Oct. 1, 1997.
Amended by:
Acts 2011, 82nd Leg., 1st C.S., Ch. 4 (S.B. 1), Sec. 4.06, eff. October 1, 2011.
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 c2841743db6d805038eb6bb266c9ac24479fedceb295e06d15dff82da2ebb3ed
- 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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