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Motor Vehicle Tax Manual

Maintained by the Audit Division (Revised 04/2008)

 

TABLE OF CONTENTS

TABLE OF CONTENTS

PREFACE

CHAPTER 1 INTRODUCTION

CHAPTER 2 EXEMPTIONS

CHAPTER 3 SPECIAL SITUATIONS

CHAPTER 4 AUDITING DEALERS WITH RECORDS

CHAPTER 5 AUDITING DEALERS WITHOUT RECORDS

CHAPTER 6 PURCHASERS AND OTHER SELLERS

CHAPTER 7 SELLER-FINANCED SALES

CHAPTER 8 MOTOR VEHICLE RENTAL TAX

CHAPTER 9 AUDITING RENTAL COMPANIES

CHAPTER 10 AUDITING LEASING COMPANIES

CHAPTER 11 INTERSTATE MOTOR CARRIERS

CHAPTER 12 COUNTY TAX ASSESSOR-COLLECTORS

CHAPTER 13 TAXES ON SALES AND USE OF BOATS AND BOAT MOTORS

CHAPTER 14 MANUFACTURED HOUSING SALES AND USE TAX

 

 

Preface

This procedure manual has been written for the auditor. It is to be used as a training tool and as a reference guide for auditing for motor vehicle sales & use tax.

The information contained in this manual is current as of the date listed at the top of each page. Users of this manual are responsible for any changes that occur after that date.

References to taxability of individual items, administrative policies, or tax law and rules are provided for guidance and are subject to change due to administrative hearings and actions of courts or the legislature.

Before relying on this information, the taxpayer and other users should verify the current status of any information by contacting the Comptroller of Public Accounts. Call toll free 1-800-531-5441. The regular telephone number is 512-463-4600.

To order copies of this manual call 1-800-531-5441, extension 5-0671.

 

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