Texans who buy a used vehicle from anyone other than a licensed vehicle dealer are required to pay motor vehicle sales tax of 6.25 percent on the purchase price or standard presumptive value (SPV), whichever is the highest value.
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 2009 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.
- 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 2005.
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.
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.
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 (see Affidavit of Motor Vehicle Gift Transfer)
- Even-trade vehicles, when vehicles of equal value are swapped by the owners
For more information about SPV, you may contact the Comptroller of Public Accounts at (800) 252-1382 or you can visit the Comptroller's Web site.
To determine if a vehicle is subject to SPV, you may contact our TxDMV Call Center at (888) 368-4689 and (512) 465-3000.
Texas Comptroller of Public Accounts