Motor Vehicle Tax Guidebook 2011 - Texas Comptroller of Public ...

or from the same seller at different times. Generally,
if the buyer purchases the accessory/attachment and
the motor vehicle at the same time from the same
person, it is considered the sale of a motor vehicle with
an accessory/attachment, regardless of how the seller
prepares the invoices.
Example 1:
Customer purchases accessories to add to a completed
truck on which the customer has already paid motor
vehicle tax. Customer pays limited sales tax on the
purchase of the accessories and any labor to install
them.
Example 2:
Customer purchases a truck cab and chassis (see A)
and a truck body (see B) from separate suppliers and
assembles the truck. Customer pays motor vehicle tax
on the truck cab and chassis and pays limited sales tax
on the truck body to the body company.
INVOICE (A)
Truck Store
2010 Cab-Chassis $44,000
Motor Vehicle Sales Tax 6.25% 2,700
Total $46,750
INVOICE (B)
Welding Supply, Inc.
Flat Bed $2,500
Tool Boxes 800
Welding Rigs 4,500
Total 7,800
Installation 1,000
Total (before taxes) 8,800
Limited Sales Tax 8.25% 726
Grand Total $9,526
Accessories/Attachments Purchased
to Combine into a Homemade or
Shop-Made Motor Vehicle
When a buyer purchases parts and accessories to be
combined into a motor vehicle and no single part or
accessory is a motor vehicle, no motor vehicle tax is due
when the builder initially titles the motor vehicle. The
purchaser pays limited sales and use tax on all the parts
and accessories to the seller.
INVOICE
Custom Truck Accessories
Grill Guard $350
Tool Box 750
Total 1,100
Limited Sales Tax 8.25% 90.75
Grand Total $1,190.75
Example 1:
Customer orders parts, materials and accessories, none
of which are motor vehicles, and assembles them into a
truck. Customer pays limited sales tax to the seller on
each part or accessory purchased. No motor vehicle tax
is due when the customer initially titles the truck.
III-2
Motor Vehicle Tax Guidebook