[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-304926-105":53,"doc-detail-304926-en":126},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":119,"head_meta":121,"extra_data":123,"updated_unix":125},105,"en","motor-vehicle-rental-tax-exemption-certificate-form-14-305-instructions","Motor Vehicle Rental Tax Exemption Certificate - Form 14-305 - Instructions","","Motor Vehicle Rental Tax Exemption Certificate (Form 14-305) provides a tax-exemption claim process for certain motor-vehicle rentals under Texas law. The form explains that it is not valid for tax-free registration and must be attached to the rental contract for one use case, while also being retained for tax verification in another. It requires vehicle details, renter identity, the rental company information, and the grounds for exemption, including childcare facilities, churches or religious societies, eligible farm trailers/vehicles, public agencies, re-rental entities, and timber operations. It includes authorized-declaration signatures and an Ag/Timber number requirement starting Jan. 1, 2012 for qualifying farm and timber claims.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":36,"@type":70,"position":76},"https://docshare.wps.com/template/forms/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/motor-vehicle-rental-tax-exemption-certificate-form-14-305-instructions/304926/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/motor-vehicle-rental-tax-exemption-certificate-form-14-305-instructions/304926.png","ImageObject",442,249,{"name":88,"@type":89},"Arica Lee","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-29","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":73},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Is the exemption certificate valid for tax-free registration?","Question",{"text":108,"@type":109},"No. The certificate is not valid for tax-free registration.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What must the renter attach the exemption certificate to?",{"text":113,"@type":109},"The exemption certificate must be attached to the rental contract.",{"name":115,"@type":106,"acceptedAnswer":116},"When is an Ag/Timber Number required to claim certain exemptions?",{"text":117,"@type":109},"Beginning Jan. 1, 2012, renters must provide an Ag/Timber Number issued by the Texas Comptroller to claim farm trailer/vehicle and timber operation exemptions; tax is due if the number is not provided.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},304926,1790679186,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":35,"category_name":36,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":135,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":73,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":140,"read_time":9},8796096645457,"https://ap-avatar.wpscdn.com/avatar/800003749518d68ffe3?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779345340919836971","Form 14-305 (Back)(Rev.9-11/6)  \nMotor Vehicle Rental Tax Exemption Certificate  \nThis certificate is not valid for tax-free registration. This exemption certificate must be attached to the rental contract.  \n\n| Make of vehicle |  | Motor or vehicle identification number |  |\n| --- | --- | --- | --- |\n| Model year | Body style |  | License plate number |\n\nThe undersigned claims exemption from payment of motor vehicle gross rental receipts tax under the Taxes on Sale, Rental and Use of Motor Vehicle Law ([TEX. TAX CODE ANN. ch](TEX. TAX CODE ANN. ch) 152), on the rental of the above described motor vehicle from:  \n\n| Name of rental company |  |  |\n| --- | --- | --- |\n| Address (Street and number) |  |  |\n| City | State | ZIP code |\n\nRenter claims this exemption for the following reasons:  \n Childcare Facilities-Motor vehicles used or rented by a qualified residential childcare facility and used primarily to transport children residing atthe facility are exempt from motor vehicle rental tax. A qualifying residential childcare facility is a facility that is licensed by Texas Department of Family and Protective Services (DFPS) under Human Resources Code Chapter 42 to provide residential care 24 hours a day and provides this care in a single residential group to children who do not require specialized services or treatment and to children who are emotionally disturbed. For the motor vehicle rental tax exemption, the DFPS license will state one of the following types of qualifying residential childcare facility:  \nz z  \nz z  \nindependent foster group home independent foster family home institution providing basic care  \ninstitution serving mentally retarded children  \nz z  \nz z  \nemergency shelter residential treatment center therapeutic camp  \nchild-placing agency that directly provides residential childcare  \n Churches or Religious Societies-A qualified church or religious society is exempt from paying motor vehicle rental tax only if the motor vehicle is designed to carry more than six passengers and used primarily (at least 80 percent of the time) to provide transportation to and from church or religious services or meetings. A qualified church or religious society is an organized group of people regularly associating for the sole purpose of holding, conducting and sponsoring religious worship according to the rites of the group.  \n Farm Trailers and Other Farm Vehicles-Farm machines, trailers and semi-trailers used primarily (at least 80 percent of the time) for farming and ranching, including the raising of poultry and operation of feedlots, are exempt from motor vehicle rental tax. The qualified farm trailer/vehicle must be used on a farm or ranch in the production of crops, livestock or other agricultural products to be sold in the regular course of business.  \nA farm or ranch includes a dairy farm, commercial orchard, commercial greenhouse, feedlot or a similar commercial agricultural operation that is the original producer of agricultural products. Beginning Jan. 1, 2012, renters must provide anAg/Timber Number issued by the Comptroller in order to claim this exemption. Tax is due if renter does not have an Ag/Timber Number. For more information, [go to www.GetReadyTexas.org](go to www.GetReadyTexas.org). Ag/Timber Number issued by the Comptroller of Public Accounts:    \n Public Agencies-A public agency is exempt from motor vehicle rental tax. A public agency includes the federal government; a department, commission, board, office, institution or other agency of the state of Texas or of a county, city, town, school district, hospital district, water district or other special district, authority or political subdivision created by or pursuant to the constitution or the statutes of this state. An organization may receive federal or state funds and still not be entitled to an exemption from motor vehicle rental tax.  \n Rentals for Re-Rental-An entity in the business of renting motor vehicles may rent a vehicle tax free to hold for re-","cbCaif6sMtWQVJWy","https://ap.wps.com/l/cbCaif6sMtWQVJWy","pdf",513637,6,"English","# Motor Vehicle Rental Tax Exemption Certificate\n## Form notice and document use\n## Required vehicle information\n## Exemption claim basis\n## Declaration and authorized person section\n## Reproduction and filing notes\n## Motor Vehicle Verification Certificate (tax verification)","[{\"question\":\"Is the exemption certificate valid for tax-free registration?\",\"answer\":\"No. The certificate is not valid for tax-free registration.\"},{\"question\":\"What must the renter attach the exemption certificate to?\",\"answer\":\"The exemption certificate must be attached to the rental contract.\"},{\"question\":\"When is an Ag/Timber Number required to claim certain exemptions?\",\"answer\":\"Beginning Jan. 1, 2012, renters must provide an Ag/Timber Number issued by the Texas Comptroller to claim farm trailer/vehicle and timber operation exemptions; tax is due if the number is not provided.\"}]","Motor Vehicle Rental Tax Exemption Certificate - Form 14-305 - Instructions | PDF",1789819674]