Form 01-142 - Texas Off-Road, Heavy Duty Diesel Equipment Surcharge Return Page 2

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01-142 (Back)

Electronic reporting and payment options are

(Rev.2-17/8)

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Instructions for Completing the Texas Off-Road,

Heavy Duty Diesel Equipment Surcharge Return

Who Must File - If you sell, lease or rent off-road, heavy-duty diesel equipment of 50 horsepower or more, you are required to charge a surcharge on the

sale, lease, rental or use amount. This is in addition to the regular sales and/or use tax.

When to File - Returns must be filed or postmarked on or before the 20th day of the month following the end of each reporting period. If the due date falls

on a Saturday, Sunday or legal holiday, the next business day will be the due date.

Instructions for Filing an Amended Return - To obtain blank forms to file an amended return, go to or call 1-800-252-5555.

Forms are also available at the Comptroller field office nearest you, OR you can photocopy the original return, write "AMENDED RETURN" at the top, strike

through Item a, strike through those figures which have changed, and write the new figures on the return. Remember to sign and date the amendment.

For Assistance - If you have any questions regarding the Texas Off-Road, Heavy-Duty Diesel Equipment Surcharge, contact the Texas State

Comptroller's field office in your area or call 1-800-252-5555.

General Instructions

Please do not write in shaded areas. If any preprinted information on this return is incorrect, OR if you do not qualify to file this return, contact the

Comptroller's office. Enter "0" if the amount is zero. If any amounts entered are negative, bracket them as follows: <xx,xxx.xx>.

Specific Instructions

Item c. If the return is not preprinted, enter the taxpayer number. If you are a sole owner and do not know your taxpayer number, enter your Social

Security number. For other types of organizations, enter the federal Employer's Identification Number (EIN) assigned to your organization.

Item d. If the return is not preprinted, enter the filing period of this report (month, quarter or year) and the last day of the period in the space provided.

Examples: "Quarter Ending 09-30-15" "Month Ending 10-31-15" "Year Ending 12-31-15."

Staturory References

Section I - Sales, rentals and leases entered into prior to July 1, 2003

Section II, III amended by Acts in 78th Legislature

Section II - Sales, rental and leases entered into on or after July 1, 2003 thru Aug. 31, 2015 (Tax Code 151.0515(b).

Section III - Surcharge on use of equipment on or after July 1, 2003 through Aug. 31, 2015 (Tax Code 152.0515(b-1).

Section IV, V amended by Acts in 84th Legislature, HB 7

Section IV - Sales, rental and leases entered into on or after Sept. 1, 2015 (Tax Code 151.0515(b)).

Section V - Surcharge on use of equipment on or after Sept. 1, 2015 (Tax Code 151.0515(b-1)).