Figure: 34 TAC §3.78(d)(9)
STATE OF TEXAS
MOTOR VEHICLE RENTAL TAX
DIRECT PAYMENT EXEMPTION CERTIFICATE
Direct Payment Authorization Number: _______________________________________
The undersigned hereby claims exemption from the payment of the motor vehicle rental tax on its rental of motor vehicles from:
________________________________________________________________________
This certificate will remain in effect until the motor vehicle owner named above is otherwise notified.
This Exemption Certificate Does Not Cover:
(1) Rentals of motor vehicles to be re-rented.
(2) Rentals to any person other than the permit holder.
(3) Sales or rentals of tangible personal property subject to the Limited Sales, Excise and Use Tax (Texas Tax Code, Chapter 151).
(4) Purchases of motor vehicles.
(5) Leases of motor vehicles.
The permit holder agrees not to allow others (including related corporation, contractors or repairmen) to use the undersigned direct payment authorization to rent motor vehicles tax free.
The undersigned agrees to accrue and pay the tax to the Comptroller of Public Accounts as required by statute.
Permit Holder: ___________________________________________________________
Authorized Signature: _____________________________________________________
Effective Date: __________________________________________________________