Motor carrier taxes - Texas

Sales & use taxes

Texas imposes a sales and use tax on all retail sales, leases, and rentals of most goods, as well as taxable services. Local taxing jurisdictions can also impose up to 2 percent sales and use tax for a maximum combined rate of 8.25 percent.

Tractors, trucks, and truck tractors (pulling units) registered with apportioned plates under the International Registration Plan (IRP) are exempt from motor vehicle tax when the vehicles are either purchased within Texas, or are purchased out-of-state and registration fees are apportioned into Texas. Trailers pulled by apportioned tractors and operated interstate also qualify for the exemption. This also includes any bus used in transportation of chartered parties if the bus meets all the standards required of other motor vehicles for apportioned registration fees.