Texans who buy a used vehicle from anyone other than a licensed vehicle dealer are required to pay motor vehicle sales tax of 6.
SPV applies wherever you buy the vehicle, in Texas or out of state. A vehicle's SPV is its worth based on similar sales in the Texas region. The Texas Legislature passed the law in to raise additional revenue to fund Texas schools. Black Book, the national guide that provides the values, uses an average wholesale used vehicle value based on Texas sales data.
You can preview the full SPV of a used vehicle by entering the vehicle identification number VIN and odometer reading not needed for motorcycles in the boxes below.
If you paid less than the standard presumptive value for your vehicle, you may pay sales taxes on an appraisal amount provided it is certified by a licensed insurance adjuster or a licensed motor vehicle dealer; and obtained within 20 working days of the date of purchase. Texas Comptroller of Public Accounts. Affidavit of Motor Vehicle Gift Transfer. Standard Presumptive Values. Values are updated weekly. SPV should be used for estimation purposes only.
Actual sales tax due is calculated at the county tax office when the title transaction is submitted. If a value for a late-model vehicle is not available, tax is based on the purchase price. This SPV calculator does not contain mileage adjustments for vehicles older than Used Motor Vehicle Appraisal Form. Calculate Your Vehicle's Value. Protesting the Standard Presumptive Value State sales tax is regulated and enforced by the Texas Comptroller of Public Accounts , which can provide more information about tax rates and vehicle appraisals.
