Ezel / Tax Rulings / TX
TX 9109L1151F04 Motor Vehicle Tax 1991-09-23

What special 1991 reporting periods did Texas announce for rental and interstate-carrier taxes, and what battery fee rules accompanied them?

Short answer: The notice created one-time 1991 reporting periods for monthly and quarterly vehicle-rental filers and for interstate carriers after September 1 rate changes. It also distributed battery-fee guidance, including historical $2 and $3 fees based on battery voltage and separate rules for installed, warranty, resale, and exported batteries.

Apply this to your situation

This page answers the general question as of 1991. Ezel answers yours, under current Texas tax law, with citations.

Currency note: this ruling is from 1991
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 an internal distribution memo attaching general notices for one-time 1991 reporting transitions and the then-new Texas battery sales fee. It is not a taxpayer-specific ruling and provides no individualized reliance protection. Every reporting period, due date, filer count, tax-rate transition, $2/$3 battery fee, voltage threshold, form, warranty rule, export rule, agency contact, and filing procedure is historical. The source is cross-indexed under Motor Vehicle Tax and Fee Tax. 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

This internal distribution memo attached several public notices responding to September 1, 1991 tax changes.

For monthly motor vehicle rental filers, September through November 1991 were combined into one report due December 20, 1991. Quarterly rental filers reported July and August as a shortened third quarter and September through December as an extended fourth quarter.

Interstate motor carriers received separate shortened, extended, and annual reporting periods around the same effective date.

The battery-fee notice imposed historical $2 and $3 fees based on voltage; excluded resale, disposal, reclamation, certain exports, and no-charge manufacturer-warranty replacements; and distinguished a battery already attached to sold equipment from a dealer-installed replacement.

What this means for you

Rental companies, interstate carriers, and return preparers

The special periods were one-time 1991 transitions and have no current filing use.

Battery dealers

The battery guidance is historical and should be checked against current environmental-fee law.

Common questions

Q: Were the rental reporting periods permanent?

A: No. They were transitional.

Q: Did the notice also cover battery fees?

A: Yes.

Q: Are the fee amounts current?

A: No current status is established by this 1991 notice.

Citations and references

  • The notice referred to tax and fee changes passed by the 72nd Legislature without identifying bill numbers.

Source

Original ruling text

NOTE: This document is also indexed as a Motor Vehicle Tax document, STAR 9109L1151F04, and as a Fee Tax document, STAR 9109L1151F02 which have not been superseded.

DATE: September 23, 1991

TO: Distribution List

FROM: Karen Glasscock

SUBJECT: Motor Vehicle Rental, Interstate Motor Carrier, and Texas Battery

Sales Fee

Attached are copies of inserts that will be mailed the week of September 23.

Thank you.

Distribution List:

Wayne Akridge, Account Maintenance

Leo Aguirre, Internal Services

John Neel, Administrative Law Judges

Mike Borkland, Legal Services

Martin Cherry, Asst' General Counsel

Tom Nilsen, Local Government

Mark Ortosky, ASD

Nora Linares, Research & Intergov't.

Harold Lee, Audit Division Hdqtrs. Affairs

Linda Pava, Central Administration

Toni Lopez, Research

Greg Hartman, Communications

Robert Daniels, Revenue Accounting

Sam Stewart, Data Services

Dovie Ellis, Revenue Administration

Mary Buckley, Economic & Local Ass't

Jacob Salisbery, Revenue Processing

Jim Teaver, Enforcement

Tom Plaut, Revenue Estimating

Jeff Wiginton, Executive Administration

Mike Doyle, Tax Administration

Mike Shoemate, Field Operations

Wade Anderson, Tax Administration

T. C. Mallett, Fiscal Management

Lucy Glover, Tax Administration

George Tamayo, Fund Accounting

Loreto Espinoza, Tax Administration

Cril Payne, General Counsel

cc: John Sharp

Tom Duffy

Billy Hamilton

Mike Reissig, House Ways and Means Committee

John Keel, Lt. Governor's Office

Brad Reynolds, Lt. Governor's Office

Dale Craymer, Governor's Office

Ben Lock, Senator John Montford's Office

This insert will be mailed to 265 Motor Vehicle Rental monthly filers in

September October and November 1991.

NOTICE FROM THE COMPTROLLER

Special Reporting Requirements

Because the tax rule change for motor vehicle rental took effect September 1,

1991 there are special reporting procedures. The reports for the months of

September, October and November will be combined into one report and will be

due December 20, 1991. Beginning December 1, 1991 monthly reporting will return

to the regular one-month period.

If you have any questions regarding the changes in reporting procedures or the

tax increase passed by the Texas Legislature, call one of our tax specialists

toll free at 1-800-252-5555. Our Austin number is 512-463-4600. From a

Telecommunication Device for the Deaf (TDD) ONLY call 1-800-248-4099 toll free.

Our Austin TDD number is 512-463-4621.

This insert will be mailed to 545 Motor Vehicle Rental quarterly filers in

September and in December 1991.

NOTICE FROM THE COMPTROLLER

Special Reporting Requirements

Because the tax rate change for motor vehicle rentals took effect September 1,

1991, there are special reporting procedures. The third quarter report will

include ONLY the months of July and August and will be due October 21, 1991.

The report for the fourth quarter will include September, October, November and

December and will be due January 21, 1992. Beginning January 1, 1992, quarterly

reporting will return to the normal three-month period.

If you have any questions regarding the changes in reporting procedures or the

tax increase passed by the Texas Legislature call one of our tax specialists

toll free at 1-800-252-5555. Our Austin number is 512-463-4600 From a

Telecommunication Device for the Deaf (TDD) ONLY: call 1-800-248-4099 toll free

Our Austin TDD number is 512-463-4621.

This insert will be mailed to 4,300 Interstate Motor Carrier quarterly and

yearly filers in September 1991.

FROM THE COMPTROLLER

Special Reporting Requirements

Because the tax rate change for interstate motor carriers took effect September

1, 1991 there are special reporting procedures. The third quarter report will

include ONLY the months of July and August and will be due October 31, 1991.

The report for the fourth quarter will include September, October, November and

December and will be due January 31, 1992.

The 1991 yearly report will include the months of October 1990 through August

1991 and will be due October 31, 1991. The 1992 yearly report will include the

months of September 1991 through September 1992 and will be due November 2,

1992.

If you have any questions regarding the changes in reporting procedures or the

tax increase passed by the Texas Legislature call one of our tax specialists

toll free at 1-800-252-5555. Our Austin number is 512-463-4600. From a

Telecommunication Device for the Deaf (TDD) ONLY call 1-800-4099 toll free. Our

Austin TDD number is 512-463-4621.

This will be mailed with the 9109 returns to 24,500 taxpayers. Notice from the

Comptroller

TEXAS BATTERY SALES FEE

The Battery Sales Fee passed by the 72nd Legislature and effective September 1,

1991, is due on the sale of new and used lead-acid batteries with a capacity of

6 volts or more. Batteries sold for resale, disposal or reclamation are not

subject to the fee.

A $2 fee is due on the sale of lead-acid batteries with a capacity of 6 volts

or more but less than 12 volts, and a $3 fee is due on the sale of batteries

with a capacity of 12 volts or more.

The battery sales fee is to be reported on the Texas Battery Sales Fee /Waste

Tire Recycling Fee Report form which will be mailed to you each month. The

report and payment are due and payable on or before the 20th day of the month

following the end of each calendar month.

Dealers selling vehicle, boats, or other equipment that have batteries

previously attached are in fact selling vehicles, boats or equipment -- not

batteries. The fee is not to be imposed on the sale of these items.

A dealer who installs or replaces a battery in a vehicle, boat or other

equipment that the dealer is selling owes the fee on the battery.

When a dealer sells a battery to a customer, the dealer must list the fee as a

separate item on the invoice and collect the fee from the customer. Sales tax

is not due on the fee.

The replacement of a battery covered under a manufacturer's warranty, without

an additional charge to the customer is not subject to the fee.

The replacement of a battery covered under an extended warranty or service

contract depends on the terms of the contract If the replacement is free of

charge to the customer, then the dealer is responsible for paying the fee. If

there is a charge to the customer for the replacement (such as a pro rata

warranty adjustment), then the customer must pay the fee.

The sale of a battery that is shipped to a point outside Texas is not subject

to this fee if the shipment is made by the seller by means of the seller's

facilities, by common carrier or by a forwarding agent.

If you need help, contact a Comptroller's field office or call our Tax

Assistance Section toll free at 1-800-252-5555. Our Austin number is

512-463-4600. From a Telecommunication Device for the Deaf (TDD) ONLY call

1-800-248-4099 toll free. Our Austin TDD number is 512-463-4621.

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