Texas § TX.152.0411 - COLLECTION BY SELLERS
Full text of Texas The Texas Constitution § TX.152.0411 — COLLECTION BY SELLERS, with citation guidance and answers to common questions.
§ TX.152.0411. COLLECTION BY SELLERS
COLLECTION BY SELLERS. (a) Except as provided by this section, a seller who makes a sale subject to the sales tax imposed by Section 152.021 shall add the amount of the tax to the sales price, and when the amount of the tax is added: (1) it is a debt of the purchaser to the seller until paid; and (2) if unpaid, it is recoverable at law in the same manner as the original sales price. (b) The seller shall collect the tax from the purchaser and remit it to the tax assessor-collector in the time and manner provided by law. (c) This section applies only to the sale of a vehicle that is to be titled and registered in Texas. If a purchaser intends to register a vehicle outside Texas, the purchaser shall comply with the terms of Section 152.092 . (d) This section does not apply to a seller-financed sale. (e) This section applies only to a sale in which the seller is a motor vehicle dealer who holds a dealer license issued under Chapter 503 , Transportation Code, or Chapter 2301 , Occupations Code. (f) This section does not apply to the sale of a motor vehicle with a gross weight in excess of 11,000 pounds. The seller of a motor vehicle with a gross weight in excess of 11,000 pounds shall maintain records of the sale in the manner and form, and containing the information, required by the comptroller. Added by Acts 1995, 74th Leg., ch. 1015, Sec. 3, eff. Jan. 1, 1996. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.253, eff. Sept. 1, 1997; Acts 1997, 75th Leg., ch. 1040, Sec. 28, eff. Oct. 1, 1997; Acts 2003, 78th Leg., ch. 1276, Sec. 14A.817, eff. Sept. 1, 2003.
Frequently Asked Questions About Texas § TX.152.0411
What does The Texas Constitution § TX.152.0411 cover?
Section TX.152.0411 ("COLLECTION BY SELLERS") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.152.0411?
A common citation format is "The Texas Constitution § TX.152.0411" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.152.0411 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.