Motor Vehicle Gross Rental Receipts Tax
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The Comptroller's office is pleased to launch a new version of WebFile for motor vehicle rental taxpayers. This fast, easy and secure Web-based system allows you to electronically file your motor vehicle rental tax report and submit payment (by credit card, electronic check or via TEXNET).
Effective Oct. 1, 2011 – $50 Late Filing Penalty
For reports due on or after Oct. 1, 2011, a $50 late filing penalty will be assessed on every report filed after the due date. The $50 penalty is due in addition to any other penalties assessed for the reporting period. For details about these changes, please visit Publication 98-918 – Late Filing Penalties (PDF, 69KB).
About This Tax
A gross rental receipts tax is imposed on motor vehicle rentals. The percent of tax imposed is based on the length of the rental contract.
Rate Details and Other Information
Rates
10% (for contracts of 1-30 days) of gross receipts, less discount and separately stated fees for insurance, fuel, and damage assessments.
6 1/4% (.0625) for contracts exceeding 30 days but no longer than 180 days.
Due Date
Monthly, Quarterly, Yearly (based on qualifications): 20th day of the month following the end of the reporting period.
Electronic Reporting
Yes - See WebFile