Can Texas's 1979 motor vehicle classification and exemption Q&A still be relied on?

Plain-English summary

STAR marks this 1979 general motor vehicle Q&A completely superseded as of January 14, 2020.

Historically, it classified semi-trailers as motor vehicles, road graders as excluded road-building machinery, and a private industrial fire truck as taxable because it was not bought by a public agency or volunteer fire department. It also addressed mopeds, minors holding title, low-value vehicles, documentary fees, and religious organizations' vehicles.

STAR's editor notes and superseded notice identify later changes involving manufactured housing, off-road vehicles, standard presumptive value, and religious-vehicle exemptions. The notice specifically cites statutory changes removing older passenger-registration, passenger-capacity, and limited-purpose requirements.

What this means for you

Dealers, equipment owners, and religious organizations

Do not use any answer in this Q&A as current law; verify the modern statute and rules.

Tax researchers

The document is useful only for tracing historical agency positions and later changes.

Common questions

Q: Is the Q&A current?

A: No. STAR marks it completely superseded.

Q: Why was the religious-vehicle answer superseded?

A: Later legislation removed older registration, passenger-capacity, and use restrictions.

Q: Can the other answers be assumed current?

A: No.

Citations and references

• TEX. TAX-GEN. ANN. art. 6.03(C) — historical motor vehicle definition quoted in the Q&A.
• Texas Tax Code § 152.001 — identified in STAR's superseded notice.
• Texas House Bill 897, 85th Legislature — identified as changing the religious-use requirement.

Source

• STAR search: https://star.comptroller.texas.gov/search?doc_type_code=L&tax_type_code=MVT
• Opinion: https://star.comptroller.texas.gov/view/7907L2024E11

Original ruling text

STAR Superseded Information

Supersede type: Complete

Document superseded on: 01/14/2020

Issue(s) that caused the document to be superseded: registration requirement as a passenger vehicle and passenger capacity exceeding 6 passengers to qualify for exemption

Reason(s): Statutory Change - 86th Reg. Legislative Session, amended Section 152.001 of the Tax Code to remove the requirement that a motor vehicle be registered as a passenger vehicle or that the passenger capacity exceed 6 or more passengers to qualify for exemption for religious purposes. Effective 09/01/2019. Additionally HB 897, 85th Leg. Session, effective 09/01/2017, removed the exemption requirement that a motor vehicle used for religious purposes be used only to provide transportation to specific functions.

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TEXAS 78774

OTHER QUESTIONS AND ANSWERS

Are semi-trailers motor vehicles?

Yes. According to 6.03(C), a motor vehicle is "every self-propelled
vehicle in or by which any person or property is or may be transported
upon a public highway, including trailers and semi-trailers, and also
including house trailers..." All semi-trailers, regardless of use, are
taxed as motor vehicles. [Editor's Note: house trailers became subject to the
manufactured housing tax in 1982]

Are mopeds titled and registered?

Mopeds are motor vehicles for tax purposes. They are not titled, but
since they use the public highways, they must be registered. Dirt bikes
are motorcycles, and all motorcycles are titled and taxed as motor vehicles,
regardless of whether they are to be registered or not. [Editor's note:
Off road Vehicles are subject to the limited Sales Tax, not motor vehicle tax; See STAR 200304850L]

Is a fire truck for a large industrial plant taxed under the motor vehicle tax law?

Yes. It is not bought by a public agency or a volunteer fire department,
so the motor vehicle sales tax should be charged.

When would a road grader pay motor vehicle tax?

Never. Road building machinery is excluded from the definition of a motor
vehicle in Article 6.03(C).

Can minors title a vehicle?

There is nothing in the law which prevents a minor from being the registered
owner of a motor vehicle. Insurance companies and lending institutions
however, may restrict such ownership.

Must a vehicle be worth a certain amount before motor vehicle tax is due?

No. If a vehicle is a motor vehicle, tax is due on the selling price,
no matter how small. [Editor's Note: Effective 10/01/2006, the MV tax is due on
the greater of the selling price or the standard presumptive value when the sale occurs
between two private parties.]

Is the documentary fee ($25.00) optional? Taxable?

The documentary fee is optional. As long as the charge is separately
stated, the fee is not taxable.

Can a motor home or a mobile home qualify for an exemption from the motor
vehicle sales tax if it is owned by a church or religious society?

No. It would never qualify. They are not "designed" to carry more than
six passengers; they are "designed" to serve as mobile and motor homes.