All Texans who buy a used vehicle from anyone other than a licensed vehicle dealer are required to pay motor vehicle sales tax (6.25 percent) on either the purchase price or standard presumptive value (SPV), whichever is the highest value. A vehicle’s standard presumptive value is determined using a valuation guide based on recent Texas sales data. As appropriate, your county tax office calculates the sales tax you owe based on this valuation.

Vehicles purchased from licensed dealers are not subject to the standard presumptive value tax, only vehicles purchased from a private party.

The Texas Legislature passed the law to ensure all Texans pay their fair share of vehicle sales taxes. The additional revenue will help fund Texas schools. Texans who purchase used motor vehicles, including cars, trucks and motorcycles, from anyone other than a licensed dealer will owe tax of 6.25% on the highest amount of:

the standard presumptive value; or
the sales price; or
a certified appraisal amount.

The standard presumptive value is the calculated price of a vehicle’s worth based on similar sales in the Texas region. The value applies whether you buy the vehicle in Texas or another state.

You can preview the Standard Presumptive Value of a used vehicle by entering the vehicle identification number (VIN) and odometer reading (not needed for motorcycles) in the boxes below. Please note:

The Standard Presumptive Value presented here is subject to change and should be used for estimation purposes only.
Values are updated weekly.
Actual sales tax due is calculated at the county tax office when the title transaction is submitted.
Values for some late models may not be available.

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, vehicle appraisals, etc.

Vehicles Not Subject to Taxation based on Standard Presumptive Value

New vehicles (not previously titled)
Vehicles purchased from licensed dealers (dealers use purchase price only)
Vehicles purchased at a governmental or foreclosure auction
Vehicles 25 years old or older
Off-road vehicles, such as dirt bikes or all-terrain vehicles (ATVs)
Salvage or abandoned vehicles (except rebuilt salvage vehicles)
Vehicles sold through a mechanic or storage lien
Vehicles given as gifts to eligible applicants
Even-trade vehicles, when vehicles of equal value are swapped by the owners

Standard Presumptive Value FAQs

	How is the Standard Presumptive Value decided? Price Digests, the national guide that provides the values, uses an average wholesale used vehicle value based on Texas sales data.
	Who does this new law apply to? Anyone who buys a used motor vehicle that is not exempt, whether in or out of state, from a private party, such as an individual or a company that is not a licensed motor vehicle dealer.
	Why only private party sales? Dealer sales are already based on standard dealer values.
	What vehicles are subject to the Standard Presumptive Value Taxation? Cars Trucks Motorcycles Vehicles purchased outside Texas
	What vehicles are not subject to taxation based on Standard Presumptive Value? New vehicles (not previously titled) Vehicles purchased from licensed dealers (dealers use purchase price only) Vehicles purchased at a governmental or foreclosure auction Vehicles 25 years old or older Off-road vehicles, such as dirt bikes or all-terrain vehicles (ATVs) Salvage or abandoned vehicles (except rebuilt salvage vehicles) Vehicles sold through a mechanic or storage lien Vehicles given as gifts to eligible applicants Even-trade vehicles, when vehicles of equal value are swapped by the owners
	How often are the values updated? Values are updated weekly.
	When is the value determined? When you transfer your vehicle title at the county tax office.
	Why is my value different from what the other major guides say it should be? Vehicle values may vary among the different value guides.
	Where can I get more information? You can contact the Comptroller of Public Accounts at (800) 252-1382 or you can visit the Comptroller's Web site. You can also e-mail questions and comments to the Comptroller.
	How do I get more information on whether a vehicle will be subject to SPV? You may contact our TxDOT Call Center at (512) 465-7611 or your county tax office.