Section 3.95 - Motor Vehicle Sales Tax Resale Certificate; Sales for Resale(a) Sale for resale. A sale for resale is not taxable. A sale for resale is a sale of a motor vehicle to a purchaser who is a dealer who holds a general distinguishing number issued under Article 6686, Revised Statutes, as amended, and the Transportation Code, Chapter 503; and (1) holds the motor vehicle exclusively for resale; or(2) operates the motor vehicle with metal dealer plates in accordance with Article 6686, Revised Statutes, as amended, and the Transportation Code, Chapter 503.(b) Acceptance of resale certificate. (1) A motor vehicle seller must document a sale for resale by obtaining from the purchaser a properly completed resale certificate. A properly completed resale certificate contains the information required by subsection (e) of this section.(2) The seller must retain properly executed Motor Vehicle Sales Tax Resale Certificates at the seller's principal office for at least four years from the date of sale.(c) Blanket resale certificate. A blanket Motor Vehicle Sales Tax Resale Certificate may be provided to a seller by a purchaser who purchases from that seller only motor vehicles for resale. The seller may rely on the blanket certificate until it is revoked in writing. The information required in subsection (e)(2) of this section is not required for a blanket resale certificate. However, vehicle identification information for vehicles sold under blanket certificates must be retained by the seller.(d) Use of a motor vehicle purchased for resale. A motor vehicle purchased for resale may be operated with metal dealer plates in accordance with Article 6686, Revised Statutes, as amended, and the Transportation Code, Chapter 503. Motor vehicle sales tax imposed in the Tax Code, § 152.021, will be due on a motor vehicle purchase by a dealer who operates a motor vehicle with a metal dealer plate if the dealer does not hold a general distinguishing number of the category to sell that vehicle, or if the motor vehicle is operated with other registration. Motor vehicle dealers should be aware of the restrictions of their dealer's license issued by the Motor Vehicle Board of the Texas Department of Transportation. Only the holder of a valid franchised dealer's license for a particular make or makes, may operate that make new motor vehicle with a metal dealer's license plates.(e) Content of a Motor Vehicle Sales Tax Resale Certificate. Except as provided in subsection (c) of this section, the resale certificate must show: (1) the name and address of the purchaser;(2) a description of the vehicle being purchased (including the vehicle identification number, make of vehicle, and year model);(3) the signature of the purchaser and the date;(4) the name and address of the seller; and(5) the purchaser's general distinguishing number issued by the Texas Department of Transportation.(f) Form of a Motor Vehicle Sales Tax Resale Certificate. The resale certificate may be combined with related sale transaction documents that are provided to the seller. The comptroller adopts the certificate by reference. Copies are available for inspection at the office of the Texas Register or may be obtained from the Comptroller of Public Accounts, Tax Administration Division, 111 West 6th Street, Austin, Texas 78701-2913. Copies may also be requested by calling our toll-free number 1-800-252-5555. In Austin, call 463-4600. (From a Telecommunication Device for the Deaf (TDD) only, call 1-800-248-4099 toll free. In Austin, the local TDD number is 463-4621.)34 Tex. Admin. Code § 3.95
The provisions of this §3.95 adopted to be effective May 15, 1996, 21 TexReg 3945.