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A new state law took effect on October 1, 2006, that requires
all Texans who buy a used vehicle from anyone other than a licensed car dealer
to pay sales tax on the vehicle’s Standard Presumptive Value.
You can preview the Standard Presumptive Value of a used vehicle by entering
the vehicle identification number (VIN) and odometer reading (not needed for
motorcycles) in the boxes below. Please note:
- The Standard Presumptive Value presented here is subject to change and
should be used for estimation purposes only.
- Values are updated weekly.
- Actual sales tax due is calculated at the county tax office when the
title transaction is submitted.
- Values for some late models may not be available.
Determining Standard Presumptive Values
The Standard Presumptive Value is determined by a national vehicle valuation
guide that calculates prices based on Texas sales data. The sales tax you owe is
based on that amount – even if you paid less for the vehicle. If you paid more
for your vehicle than the SPV amount, you owe sales tax on the vehicle’s actual
purchase price.
Your
county tax office calculates the sales tax you owe based on a vehicle
market-value provided by the state. The county tax office cannot change your
vehicle’s value or the amount of tax you have to pay.
Protesting the Standard Presumptive Value
State sales tax is regulated and enforced by the
Texas Comptroller of Public
Accounts, which can provide more information about tax rates, vehicle
appraisals, etc.
Background Information
The Texas Legislature passed the law to ensure all Texans pay their fair
share of vehicle sales taxes. The additional revenue will help fund
Texas schools.
Texans who purchase used motor vehicles, including cars, trucks and
motorcycles, from private parties will owe tax on the Standard Presumptive Value.
This value is the
calculated price of a vehicle’s worth based on similar sales in Texas. The
value applies whether you buy the vehicle in Texas or another state.
The sales
tax is paid at your county tax office as part of the vehicle title and
registration process. Texans who purchase new or used vehicles from licensed dealers are not
affected by the law.
Vehicles Subject to Standard Presumptive Value Taxation
Currently, Standard Presumptive Values are available for these vehicles:
- Cars
- Trucks
- Motorcycles
- Vehicles purchased from other states
Additional vehicle classes may be added later.
Vehicles NOT Subject to Standard Presumptive Value Taxation
- New vehicles
- Vehicles purchased from licensed dealers
- Vehicles purchased at a
governmental or foreclosure auction
- Vehicles 25 years old or older
- Off-road vehicles, such as dirt bikes or all-terrain vehicles (ATVs)
- Salvage or abandoned vehicles (except rebuilt salvage
vehicles)
- Vehicles sold through a mechanic or storage lien
- Vehicles given as gifts
- Even-trade vehicles, when vehicles of equal value are swapped by the
owners
For more information, please read our
FAQs.
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