(a) An owner of a motor vehicle purchased for rental may furnish the county tax assessor-collector a rental certificate in lieu of the motor vehicle sales or use tax imposed by Sections 152.021 and 152.022 of this code. The county tax assessor-collector shall accept the motor vehicle for registration and issue a receipt for the license and title application.
(b) A rental certificate may be furnished by:
(1) a dealer licensed under Chapter 503, Transportation Code; or
(2) the owner if the vehicle is for use in a rental business that rents at least five different motor vehicles within any 12-month period.

Terms Used In Texas Tax Code 152.061

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Signature: includes the mark of a person unable to write, and "subscribe" includes the making of such a mark. See Texas Government Code 312.011

(c) The rental certificate shall be in a form designated by the comptroller and must contain:
(1) the name, address, and signature of the owner;
(2) the owner’s or dealer’s license number or a statement by the owner that the rental business of the owner meets the activity requirements of Subsection (b) of this section;
(3) the motor vehicle identification number; and
(4) the amount of total consideration for the motor vehicle and the amount of tax that would be due if the rental certificate had not been furnished.

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