Texas Comptroller Publishes Information on Boat, Boat Motor Sales and Use Tax

The Texas Comptroller of Public Accounts Sept. 1 published information on boat and boat motor sales and use tax. Effective Sept. 1, H.B. 4032: 1) changed the definition of a boat; 2) exempted certain boat and motor sales from tax, when they’re sold for use in another state; 3) provided for temporary use permits to allow exempt use in the state of a taxable boat or motor purchased out-of-state and the $150 permit fee; 4) limited the amount of boat sales tax on the sale of a taxable boat or motor; and 5) changed the due date for the tax ...