Fillable Form Ap-143-1 - Texas Motor Vehicle Rental Tax Application Form

AP-143-3

PRINT FORM

CLEAR FORM

(Rev.8-11/17)

Texas Motor Vehicle Rental Tax Application

Page 2.

• Attach additional sheets where necessary.

• Please read instructions.

• Type or print.

• Write only in white areas.

17. Legal name of owner (same as Item 1)

18. Trade name of your business

Business phone (Area code and number)

19. Location of your business (Use street and number or directions - NOT P. O. Box or rural route number)

City

State

ZIP code

County

Automobile dealer - new and used = 1

20. Indicate your principal type of business

Motor vehicle manufacturer = 3

Motor vehicle rental company = 4

Automobile dealer - used = 2

21. Dealer number as assigned by the Texas Department of Motor Vehicles

Date (month, day, year)

22. Enter the date of the first business operation subject to motor vehicle

gross rental receipts tax in Texas.

23. Check the statement below that best describes your motor vehicle rental

business. (Do not complete if you are a licensed automobile dealer.)

I am the title owner of

at least five (5)

less than five (5)

different motor vehicles which will be rented within the next 12-month period.

Year

Make

Vehicle Identification Number

Date of Purchase

Qualified Rental Accounts - may register vehicles tax free.

To qualify to register rental vehicles tax free you must be:

• an authorized Texas automobile dealer licensed according to Tex. Rev. Civ. Stat. Ann. art. 6686, or

• the title owner of at least five different motor vehicles that will be rented within a 12-month period.

As a qualified rental permit holder, you may establish a minimum tax liability instead of paying the motor vehicle sales or use tax when

registering a motor vehicle for rental purposes. Also, you may deduct the fair market value of a replaced vehicle from the original price

of a motor vehicle purchased for rental.

Non-Qualified Rental Accounts - must pay tax at registration.

If you do not qualify to register vehicles tax free, you must pay the motor vehicle sales tax when you register the rental vehicle. As you

collect tax from your customers, you may keep it until you reimburse yourself for the full amount of tax you paid at registration.

24. Title owner of vehicles being held for rental

Name

Address

Permit number

25. Certificate of title owner must hold a Motor Vehicle Rental Permit. If title owner is different from person in Item 24, indicate title owner

name and Motor Vehicle Rental Permit Number. Use additional sheets if necessary.

Name

Permit number

The sole owner, all general partners, corporation president, vice-president, secretary or treasurer or an authorized representative

Date of application

must sign this application. Representative must submit a written power of attorney with application. (Attach additional sheets if

necessary.)

26. I (We) declare that the information in this document and any attachments is true and correct to the best of my (our) knowledge and belief.

Type or print name and title of sole owner, partner or officer

Sole owner, partner or officer

sign

here

Type or print name and title of partner or officer

Partner or officer

sign

here

Type or print name and title of partner or officer

Partner or officer

sign

here

WARNING. You may be required to obtain an additional permit or license from the State of Texas or from a local governmental entity to

conduct business. A listing of links relating to acquiring licenses, permits, and registrations from the State of Texas is available online

at You may also want to contact the municipality and county in which you will conduct business to determine

any local governmental requirements.

Field office number

E.O. name

User ID

Date

Form Ap-143-1 - Texas Motor Vehicle Rental Tax Application Form - 2017 Page 3

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