Ezel / Tax Rulings / TX
TX 8107L0370E14 Motor Vehicle Tax 1981-07-15

When could a Texas motor vehicle rental taxpayer switch from monthly to quarterly reporting under H.B. 888?

Short answer: H.B. 888 raised the historical monthly-filing criterion from $750 to $1,500 of tax due per month. Based on the recipient's records, the Comptroller allowed quarterly filing. The last monthly return covered June and was due July 31; the first quarterly return covered July through September and was due October 31. All amounts, forms, periods, and thresholds are historical.

Apply this to your situation

This page answers the general question as of 1981. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1981
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 July 1981 Comptroller filing notice implementing H.B. 888 for one recipient. The $750 and $1,500 thresholds, monthly and quarterly forms, June/September periods, July 31/October 31 due dates, and rental-tax system are historical and may have changed. This is not current filing authorization; taxpayers should use current Comptroller assignment and instructions. STAR documents may no longer represent current policy even when not marked superseded. Recipient details are blank or 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

H.B. 888 raised the historical monthly-reporting threshold from $750 to $1,500 of motor vehicle rental tax due per month, allowing this taxpayer to file quarterly.

The final monthly return covered June and was due July 31. The first quarterly return covered July, August, and September and was due October 31.

What this means for you

Filing frequency depended on the Comptroller's records and statutory threshold. This 1981 notice is not current authorization to change filing frequency.

Common questions

Q: What was the new threshold?
A: $1,500 per month.

Q: What was the first quarterly period?
A: July through September 1981.

Citations and references

  • Texas H.B. 888 — raised the historical monthly-filing threshold

Source

Original ruling text

July 15, 1981

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Dear :

I am pleased to inform you that the Legislature has approved our bill
which will permit you to file your motor vehicle rental tax reports
quarterly instead of monthly.

I hope you will find the quarterly system much more convenient.

Our bill--House Bill 888--raises the criteria for monthly filing from
$750 tax due per month to $1,500. Therefore, according to our records,
you may take advantage of the quarterly filing.

Consequently, your last monthly report will be for June. You will
receive this final monthly report form next week and it will be due July

  1. You then won't get another report form until September when we will
    send a quarterly report for July, August and September which will be due
    October 31.

If you have questions, please don't hesitate to give our Motor Vehicle
Division a call on our toll-free line, 1/800/252-5555.

Sincerely,

BOB BULLOCK
Comptroller of Public Accounts

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