skip to main content

005-13 Motor Homes and Recreational Vehicles Exempt from Sales Tax Emissions Surcharge

Registration and Title Bulletin - #005-13

Date: February 21, 2013

To: All County Tax Assessor-Collectors

Subject: Motor Homes and Recreational Vehicles Exempt from Sales Tax Emissions Surcharge

PURPOSE

This is to remind you that diesel motor homes and recreational vehicles (RVs) which are registered for personal use are exempt from the Sales Tax Emissions Surcharge.

DETAILS

Under the Tax Code, Sec. 152.0215, diesel-powered motor homes and RVs are exempt from the Texas Emissions Reduction Plan Sales Tax Surcharge, if the vehicle:

  • Weighs over 14,000 lbs. and is
  • Not used commercially or for the production of income

When processing a title transaction on applicable diesel vehicles, the Registration and Title System automatically selects and enables the "Diesel" remark on the "Title Additional Info TTL008" screen. On the "Sales Tax TTL012" screen, the "Charge Sales Tax Emission Fee" is automatically selected, which triggers the collection of the Sales Tax Emissions Surcharge.

COUNTY ACTION

To prevent the customer from being overcharged, you must deselect the "Charge Sales Tax Emission Fee" checkbox on the "Sales Tax TTL012" screen to avoid the collection of this surcharge, if the vehicle is being used for personal use.

CONTACT

If you have questions, please contact your local TxDMV Regional Service Center.

Copyright © 2014 Texas Department of Motor Vehicles. All rights reserved. - 4000 Jackson Ave, Austin, TX 78731