Texas Comptroller of Public Accounts

Texas Comptroller of Public Accounts, Glenn Hegar

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Boat and Boat Motor Sales and Use Tax

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A sales tax is imposed on every retail sale of a taxable boat or boat motor sold in Texas. A use tax is imposed on any boat or boat motor purchased outside of Texas and brought into Texas.

Need help calculating your Boat and Boat Motor Sales and Use Tax?
Try the Boat Sales Tax Manual Computation Worksheet.


6 1/4% (.0625) of sales price minus any trade-in allowance. 6 1/4% (.0625) use tax less credit for taxes paid to another state. $15 may be due on a boat or boat motor brought into Texas by a new resident.

Due Date

Counties/Parks & Wildlife Dept.- Monthly: 10th day of the month following the end of each calendar month.

Purchasers- Sales, within 20 working days of purchase.

Use, within 20 working days from the date the boat or motor is brought into the state.


County Tax Assessor-Collector – 5 percent of the taxes collected and $5 for each of the first 100 transactions processed in each fiscal year

For Boat and Boat Motor Title and Registration information, please contact:

Texas Parks & Wildlife Department
4200 Smith School Road
Austin, Texas  78744
Phone: (800) 262-8755 or (512) 389-4828
Web site: www.tpwd.state.tx.us
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