[Stoney FFR]

Originally Posted by elmariachi

Not correct.

1. If you buy parts from an entity who holds a Texas sales and use tax certificate (like a business) then you will pay 8.25% sales tax on any parts and components you purchase in the state of Texas for your build. You are not taxed again on these parts when you register the finished car.

2. If you buy goods for your build from out of state, Texas has a sales/use tax requirement that says you are obligated to pay sales tax on that as well. The local tag office will NOT attempt to collect that, you must file form 01-156, Texas Occasional Use Tax. (Would all the idiots who are filling out this form and voluntarily paying sales tax on the Rolexes you bought in Mexico please stand up?) I would like to meet one Texas resident who has EVER filled out and filed this form.

3. When you go to title and register your car, if you BUILT it, you do not have to pay sales tax on any of the parts or the car itself because you are the builder. You do NOT pay tax on the engine, frame or body. The local tag office is not even set up to collect the sales/use tax anyway, it has to be filed on the above mentioned form.

4. If you attempt to register a roller (Superformance, Backdraft, etc) you will be asked to show your MSO and your bill of sale for the roller. If you did not pay sales tax on the roller, you WILL pay 6.25% Texas vehicle sales tax on the roller at the time of registration.

HMMMM.. well I was going to file a refund request through the Texas Comptrollers Office to get back the 6.25% motor vehicle sales tax I paid, but then again, they might then turn around and want the Occassional Use Tax instead since most of my kit and parts were purchased from out of state! Nevermind, the state can keep the money I guess...

Joe - -