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Ezel / Tax Rulings / TX
TX 7912L2027B05 Motor Vehicle Tax 1979-12-28

Was Texas motor vehicle tax due when a corporation retitled vehicles solely because it changed its legal name?

Short answer: No. A corporate name change did not create a taxable vehicle transfer. The corporation could retitle vehicles from its old name to its new name by writing “change in corporate name - no tax due” in Section 5 of the Seller, Donor or Trader's Affidavit and giving the county tax assessor-collector amended articles of incorporation proving the name change.

Apply this to your situation

This page answers the general question as of 1979. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1979
Subsequent statutory amendments, regulation changes, court decisions, or later rulings may have changed the analysis. Treat this page as historical context, not current tax advice. Verify current law before relying on any specific rule, rate, or position mentioned here.
Disclaimer: This is a December 28, 1979 taxpayer-response letter; STAR metadata uses December 1, but this page follows the printed date. The result assumes the same corporation changed only its name, not ownership or entity identity. Former Form 2C00-2.09, Section 5 language, amended-articles proof, county title procedures, and tax rules may have changed. STAR documents may no longer represent current policy even when not marked superseded. Corporate names are redacted. This summary is informational only and is not legal or tax advice.
About this page: The plain-English summary, reader guidance, and Q&A below were written by Ezel based on the official state tax ruling. The original ruling (linked on this page) is the authoritative source for any reliance.

Plain-English summary

No sales or use tax was due when the same corporation retitled vehicles solely under its new corporate name.

The historical procedure required “change in corporate name - no tax due” in Section 5 of the transfer affidavit and amended articles of incorporation showing the name change.

What this means for you

The answer depends on continuity of the legal entity. A merger, conversion, asset transfer, or ownership change presents different facts.

Common questions

Q: Did the title-name change trigger tax?
A: No.

Q: What proof was required?
A: Amended articles showing the corporate name change.

Citations and references

The letter cites no numbered statute or rule; it references historical Form 2C00-2.09.

Source

Original ruling text

COMPTROLLER OF PUBLIC ACCOUNTS
STATE OF TEXAS
AUSTIN, TEXAS 78774

December 28, 1979

Dear ***:

Motor vehicle sales or use tax is not due when a corporation changes its
name and transfers motor vehicle titles from the old name into the new
name.

You may transfer motor vehicles from CORP A to CORP X by completing Sec-
tion 5 of the Seller, donor, or Trader's Affidavit (Form 2C00-2.09.) In
Section 5 write "change in corporate name - no tax due." when you submit
the affidavits to the County Tax Assessor-Collector, also furnish a copy
of the Amended Articles of Incorporation which shows the name change.

If you have any questions, you may write the Motor Vehicle Sales Tax
Divi-
sion or call toll free 1-800-252-5555, ext. 171.

Yours very truly,
Karen Glasscock

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