Harris County Appraisal District
Business Industrial Property Division
P. O. Box 922005
Houston, TX 77292-2012
(713) 957-5615
Form 23.121ELEC (12/2013)
Dealer’s Motor Vehicle Inventory
Election for Rendition
Account Number Tax Year
*NEWPP200*
GENERAL INSTRUCTIONS: This form is for use by a dealer that elects not to be treated as a dealer under Tax Code Section 23.121 and opts to render the dealer’s motor vehicle inventory by ling a
rendition with the chief appraiser in the manner provided by Tax Code Chapter 22. For purposes of Tax Code Section 23.121, “dealer” means a person who holds a dealer’s general distinguishing number
issued by the Texas Department of Motor Vehicles under the authority of Transportation Code Chapter 503, or who is legally recognized as a motor vehicle dealer pursuant to the law of another state and
who complies with the terms of Section 152.063(f). A dealer who, pursuant to Tax Code Section 23.121 has elected not to be treated as a dealer and to render the dealer’s motor vehicle inventory, must
continue to le this form each year and render the dealer’s motor vehicle inventory so long as the dealer meets the applicable requirements.
Note: The following are not considered “dealers” for purposes of Tax Code Sections 23.121 and 23.122 and are, therefore, not subject to the declaration requirements of that section.
(1) a person who holds a manufacturer’s license issued under Occupations Code Chapter 2301;
(2) an entity that is owned or controlled by a person who holds a manufacturer’s license issued under Occupations Code Chapter 2301;
(3) a dealer whose general distinguishing number issued by the Texas Department of Motor Vehicles under the authority of Transportation Code Chapter 503, prohibits the dealer from selling a vehicle to
any person except a dealer; or
(4) a dealer who:
(A) does not sell motor vehicles described by Section 152.001(3)(A);
(B) meets either of the following requirements:
(i) the total annual sales from the dealer’s motor vehicle inventory, less sales to dealers, eet transactions, and subsequent sales, for the 12-month period corresponding to the
preceding tax year are 25 percent or less of the dealer’s total revenue from all sources during that period; or
(ii) the dealer did not sell a motor vehicle to a person other than another dealer during the 12-month period corresponding to the preceding tax year and the dealer estimates that the
dealer’s total annual sales from the dealer’s motor vehicle inventory, less sales to dealers, eet transactions, and subsequent sales, for the 12-month period corresponding to the
current tax year will be 25 percent or less of the dealer’s total revenue from all sources during that period;
(C) not later than Aug. 31 of the preceding tax year, led with the chief appraiser and the collector a declaration on a form prescribed by the comptroller stating that the dealer elected not to be
treated as a dealer under this section in the current tax year; and
(D) renders the dealer’s motor vehicle inventory in the current tax year by ling a rendition with the chief appraiser in the manner provided by Chapter 22.
WHERE TO FILE: This form must be led with the chief appraiser and the county tax assessor-collector.
FILING DEADLINES: This form must be led for each tax year for which a dealer elects not to be treated as a dealer no later than Aug. 31 of the preceding tax year. A dealer who is electing to le this
form and opt to render their motor vehicle inventory is required to continue ling this election form and rendering the motor vehicle inventory annually so long as they meet the requirements.
STEP 1: Dealer Information
STEP 2: Applicant Information
STEP 3: Dealership Information
STEP 4: Election and Signature
If you make a false statement on this application, you could be found guilty of a Class A misdemeanor or a state jail felony under Penal Code Section 37.10.
Name of Dealer Phone (area code and number)
Mailing Address City, State, ZIP Code
Name of Individual Filing this Form Title Phone (area code and number)
Physical Address of Business Location General Distinguishing Number (GDN)
Print Name Title
Authorized Signature Date
