Texas Comptroller Manual of Accounts - Fiscal 2025
Revenue Object 3111 – Boat and Boat Motor Sales and Use Tax

(1) A tax is imposed on every retail sale of a taxable boat or motor, in Texas, at a rate of 6.25%. Total tax may not exceed $18,750.

(2) A 6.25% use tax is imposed on a taxable boat or motor purchased at retail outside the state and brought into the state for use by a Texas resident.

(3) A $15 use tax is imposed on each taxable boat or motor purchased in any other state or foreign country and brought into Texas by a new resident (this tax is in lieu of the above use tax).

(4) A $150 fee for a temporary use permit for boat owners that qualify for certain exemptions under Sec. 160.0246.

(1) Due on or before 20th work day after delivery to purchaser.

(2) & (3) Due on or before 20th work day after taxable boat/motor brought into the state.

On the 10th day of each month, each tax assessor-collector and the Parks and Wildlife Department shall send collections to the Comptroller. A tax assessor-collector shall retain 5% to defray collection costs, with a minimum retention of $5 for each of the first 100 transactions in each fiscal year. The Parks and Wildlife Department shall deposit 5% of collections to the GR Account - Game, Fish and Water Safety (No. 0009) for administration.

Items are subject to this tax in lieu of limited sales and use tax. Limited sales and use tax is explained in Revenue Code 3102. Sales tax collected by state agencies is explained in Revenue Code 3103.

Tax limit and $150 permit fee added by H.B. 4032, 86th Leg., R.S.