Texas Comptroller of Public Accounts
Form
50-815
The Property Tax Assistance Division at the Texas Comptroller of Public Accounts provides property tax
information and resources for taxpayers, local taxing entities, appraisal districts and appraisal review boards.
For more information, visit our website:
comptroller.texas.gov/taxes/property-tax
Dealer’s Motor Vehicle Inventory Election for Rendition
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Appraisal District Name and Address Phone (area code and number)
________________________________________________________________________ ________________________
County Tax Office Name and Address Phone (area code and number)
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 Tax Code 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 not subject to the declaration
requirements of that section (see Comptroller Form 50-244 – Dealer’s Motor Vehicle Inventory Declaration and Comptroller Form 50-246 –
Dealer’s Motor Vehicle Inventory Tax Statement).
(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 Tax Code 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.
FILING
INSTRUCTIONS: This document and all supporting documentation must be filed with the appraisal district and the county tax office in each
county in which the business is located. Do not file this document with the Texas Comptroller of Public Accounts. A directory with contact information for
appraisal district offices may be found on the Comptroller’s website.
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.
State the Year for Which You are Applying
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Tax Year
SECTION 1: Dealer Information
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Name of Dealer
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Mailing Address
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City, State, Zip Code Phone (area code and number)
Bexar Appraisal District, PO Box 830248, San Antonio, TX 78283-0248
Bexar County Tax Office, PO Box 839950, San Antonio, TX 78283-3950
