Tex. Codes » Tax Code · TITLE 2. STATE TAXATION · SUBTITLE E. SALES, EXCISE, AND USE TAXES · CHAPTER 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES
Texas Codes

Tex. Tax Code § 152.065 (2026)

Required Permits

✓ current as of May 2026
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Sec. 152.065. REQUIRED PERMITS. A motor vehicle owner required to collect, report, and pay a tax on gross rental receipts imposed by this chapter and a seller required to collect, report, and pay a tax on a seller-financed sale shall register as a retailer with the comptroller in the same manner as is required of a retailer under Subchapter F, Chapter 151.

Acts 1981, 67th Leg., p. 1592, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1993, 73rd Leg., ch. 29, Sec. 6, eff. Oct. 1, 1993.

Notes of Decisions
Cited in 2 cases, 2008–2008 · leading case: MFC Fin. Co. of Texas v. Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2008).
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MFC Fin. Co. of Texas v. Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2008). “Laws 66 , 66-67 (amended 2007) (current version at Tex. Tax Code Ann. § 152.047 (a) (West Supp.”
MFC Fin. Co. of Texas v. Carole Keeton Strayhorn, Comptroller of Pub. Accounts of the State of Texas, & Greg Abbott, Attorney Gen. of the State of Texas (Tex. App. 2008). “Laws 66 , 66-67 (amended 2007) (current version at Tex. Tax Code Ann. § 152.047 (a) (West Supp.”
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