State of Texas – Fiscal Management

Manual of Accounts

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Revenue Object 3003 – Motor Vehicle Sales and Use Tax – Motor Carriers
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Repealed

This revenue object is inactive. Please see the notes section for further information regarding the inactive status. Recently inactivated objects may remain active in USAS for a period of time to complete outstanding transactions or for other accounting purposes.

Legal Citations:
Revenue Type: Cash — Transportation
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Issue Date:
Revised Date:

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Notes


Created in TEX. TAX CODE ANN. § 157.102 on January 1, 1982 by H.B. 917, 67th Leg., R.S. Imposed a tax on interstate motor vehicles, trailers and semi-trailers operated by motor carriers that are state residents or domiciled or doing business in the state. Rates amended by H.B. 122, 68th Leg., 2nd C.S., effective October 2, 1984. Rates amended by H.B. 61, 70th Leg., 2nd C.S. Rates amended by H.B. 11, 72nd Leg., 1st C.S. Amended by H.B. 72, 68th Leg., 2nd C.S. Formerly 25% to Available School Fund (No. 0002) effective September 1, 1984. Statutory allocation of 25% to Foundation School Fund (No. 0193) and 75% to General Revenue Fund (No. 0001) made through August 31, 1995. Dedication eliminated per § 403.094, Government Code and no further allocation made effective August 31, 1995. Effective September 1, 1997, this tax was repealed by S.B. 3, 74th Leg., R.S.


USAS Values


Appropriation Year 26
USAS Title MOTOR VEHICLE SALE/USE TAX-MOTOR CARRIER
Receipt Category 01 – Transportation
Receipt Type 01 – Taxes
Object Group 30 – Revenues
USAS Status A
Rev/Exp Category 11 – MOTOR VEHICLE SALES/RENTAL TAXES



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