Texas Comptroller Publishes Information on Sales, Excise Taxation of Motorcycles, Autocycles, Off-Highway Vehicles

The Texas Comptroller of Public Accounts Dec. 11 published information on the application of motor vehicle sales and use and excise taxes to motorcycles, autocycles, and off-highway vehicles. The imposition of the taxes is based on whether the vehicle is designed for on-highway use or off-highway use. The publication provides information on: 1) the application of a 6.25 percent excise tax on motorcycles and autocycles designed for use on public highways and a 6.25 percent sales tax and applicable local taxes on off-highway vehicles; 2) the excise tax calculation, collection, and payment requirements in dealer and private-party sales; 3) sales ...