[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-305425-105":53,"doc-detail-305425-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","taxes-on-unrepaired-salvage-vehicles","Taxes on Unrepaired Salvage Vehicles","","This document outlines the tax regulations for unrepaired salvage vehicles in Texas, as provided by the Texas Comptroller of Public Accounts. It clarifies that such vehicles are classified as personal property rather than motor vehicles and are therefore not subject to standard motor vehicle sales or use taxes. Instead, they are subject to limited sales and use tax rates. Furthermore, the document specifies that county tax assessor-collectors do not need to collect motor vehicle sales tax for these transactions, and sellers are exempt from signing the Application for Texas Title (form 130-U). This guidance serves as an essential reference for individuals and professionals involved in the purchase or sale of salvage-designated vehicles within the state of Texas to ensure proper tax compliance and adherence to current state legal requirements. The information provided is authoritative and designed to assist taxpayers in navigating specific vehicle tax protocols.",{"@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":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/taxes-on-unrepaired-salvage-vehicles/305425/",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/taxes-on-unrepaired-salvage-vehicles/305425.png","ImageObject",442,249,{"name":88,"@type":89},"Evangeline","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-09-20","2026-09-19",true,{"@type":98,"interactionType":99,"userInteractionCount":9},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"Are unrepaired salvage vehicles subject to standard motor vehicle sales tax?","Question",{"text":108,"@type":109},"No, salvage vehicles that remain unrepaired are not considered motor vehicles and are not subject to motor vehicle sales or use tax.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"How are unrepaired salvage vehicles taxed in Texas?",{"text":113,"@type":109},"They are taxed as personal property and are subject to a limited sales and use tax, consisting of a 6.25 percent state tax and up to 2 percent local tax.",{"name":115,"@type":106,"acceptedAnswer":116},"Are sellers required to sign the Application for Texas Title for a salvage vehicle?",{"text":117,"@type":109},"No, because a salvage vehicle is not legally defined as a motor vehicle, the seller is not required to sign form 130-U.","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},305425,1789824732,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":9,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":9,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":125,"read_time":4},13056703019662,"https://ap-avatar.wpscdn.com/avatar/be000253a8e92610077?_k=1778726343310543188","98-776  \nGlenn Hegar Texas Comptroller of Public Accounts (04/15)  \nTaxes on Unrepaired Salvage Vehicles  \nSalvage vehicles that have not been repaired are not “motor vehicles” and are not subject to motor vehicle sales or use tax when sold or given away. Instead, salvage vehicles are taxed in the same manner as other personal property and are subject to limited sales and use tax (6.25 percent state tax and up to 2 percent local tax) .  \nWhen a customer has purchased a salvage vehicle, county tax assessor-collectors are not required to collect motor vehicle sales tax or to verify that limited sales tax has been paid.  \nBecause by law, a salvage vehicle is not a “motor vehicle,” the seller is not required to sign the Application for Texas Title (form 130-U) .  \nIf you have any questions, please contact our office at Comptroller.Texas.Gov, toll [free at 800-252-1382 or at comptroller.texas.gov/web-forms/tax-help/](free at 800-252-1382 or at comptroller.texas.gov/web-forms/tax-help/).","cbCail8ZRuEyI1MN","https://ap.wps.com/l/cbCail8ZRuEyI1MN","pdf",1485235,"English","# Tax Classification of Salvage Vehicles\n## Sales and Use Tax Requirements\n## Responsibilities of County Officials\n## Application for Texas Title Exemptions","[{\"question\":\"Are unrepaired salvage vehicles subject to standard motor vehicle sales tax?\",\"answer\":\"No, salvage vehicles that remain unrepaired are not considered motor vehicles and are not subject to motor vehicle sales or use tax.\"},{\"question\":\"How are unrepaired salvage vehicles taxed in Texas?\",\"answer\":\"They are taxed as personal property and are subject to a limited sales and use tax, consisting of a 6.25 percent state tax and up to 2 percent local tax.\"},{\"question\":\"Are sellers required to sign the Application for Texas Title for a salvage vehicle?\",\"answer\":\"No, because a salvage vehicle is not legally defined as a motor vehicle, the seller is not required to sign form 130-U.\"}]","Taxes on Unrepaired Salvage Vehicles | PDF"]