Form 14-312 "Texas Motor Vehicle Sales Tax Exemption Certificate - for Vehicles Taken out of State" - Texas

What Is Form 14-312?

This is a legal form that was released by the Texas Comptroller of Public Accounts - a government authority operating within Texas. As of today, no separate filing guidelines for the form are provided by the issuing department.

Form Details:

  • Released on December 1, 2012;
  • The latest edition provided by the Texas Comptroller of Public Accounts;
  • Easy to use and ready to print;
  • Quick to customize;
  • Compatible with most PDF-viewing applications;

Download a fillable version of Form 14-312 by clicking the link below or browse more documents and templates provided by the Texas Comptroller of Public Accounts.

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Download Form 14-312 "Texas Motor Vehicle Sales Tax Exemption Certificate - for Vehicles Taken out of State" - Texas

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14-312
PRINT FORM
CLEAR FORM
(Rev.12-12/4)
Texas Motor Vehicle Sales Tax Exemption Certificate
— for Vehicles Taken Out of State
Name of purchaser
Address (Street & number, P.O. Box or route number)
Phone (Area code and number)
City, state and ZIP code
I, the purchaser named above, claim an exemption from payment of motor vehicle sales tax for the purchase of the motor vehicle
described below:
Vehicle identification number
Make of vehicle
Model year
State or country where vehicle will be used/registered
Seller
Street address
City, state and ZIP code
I claim this exemption because the vehicle is to be transported outside this state, prior to any use in this state other than the
transportation of the vehicle out of state, for use exclusively outside this state. I understand that, if I register the vehicle in Texas,
the exemption I am claiming will be presumed invalid.
By signing below, I hereby authorize the Comptroller to provide a copy of this certificate to the state or country in which the vehicle
will be titled, registered and used. I understand that I will be liable for payment of motor vehicle sales or use taxes that may become
due if I fail to comply with the provisions of the Texas Tax Code, Chapter 152, taxes on Sale, Rental, and Use of Motor Vehicles.
I understand that it is a criminal offense to give a Texas Motor Vehicle Sales Tax Exemption Certificate to the seller for a motor
vehicle that I know, at the time of purchase, will be used in a manner other than that expressed in this certificate and that the offense
is a felony punishable by imprisonment for not more than 10 nor fewer than 2 years, or a fine of not more than $10,000, or both.
Purchaser
Title
Date
Blanket exemption certificate. A purchaser may provide a blanket Motor Vehicle Sales Tax Exemption Certificate to a seller when
purchasing motor vehicles to be used exclusively outside of Texas. The seller may rely on the blanket certificate until it is revoked in
writing. The Vehicle Identification Number (VIN), make and model year are not required on this form when being used as a blanket
exemption certificate; instead, enter "Blanket Certificate."
When this form is used as a blanket certificate, the seller must retain the following information for each transaction purchased under
the certificate, as required by Texas Tax Code Section 152.063, including:
• Vehicle Identification Number
• model year
• make of vehicle
• state or country where vehicle will be used/registered
NOte: This certificate does NOt require a taxpayer number to be valid.
This certificate should be furnished to, and retained by, the seller.
Do not send the completed certificate to the Texas Comptroller of Public Accounts.
14-312
PRINT FORM
CLEAR FORM
(Rev.12-12/4)
Texas Motor Vehicle Sales Tax Exemption Certificate
— for Vehicles Taken Out of State
Name of purchaser
Address (Street & number, P.O. Box or route number)
Phone (Area code and number)
City, state and ZIP code
I, the purchaser named above, claim an exemption from payment of motor vehicle sales tax for the purchase of the motor vehicle
described below:
Vehicle identification number
Make of vehicle
Model year
State or country where vehicle will be used/registered
Seller
Street address
City, state and ZIP code
I claim this exemption because the vehicle is to be transported outside this state, prior to any use in this state other than the
transportation of the vehicle out of state, for use exclusively outside this state. I understand that, if I register the vehicle in Texas,
the exemption I am claiming will be presumed invalid.
By signing below, I hereby authorize the Comptroller to provide a copy of this certificate to the state or country in which the vehicle
will be titled, registered and used. I understand that I will be liable for payment of motor vehicle sales or use taxes that may become
due if I fail to comply with the provisions of the Texas Tax Code, Chapter 152, taxes on Sale, Rental, and Use of Motor Vehicles.
I understand that it is a criminal offense to give a Texas Motor Vehicle Sales Tax Exemption Certificate to the seller for a motor
vehicle that I know, at the time of purchase, will be used in a manner other than that expressed in this certificate and that the offense
is a felony punishable by imprisonment for not more than 10 nor fewer than 2 years, or a fine of not more than $10,000, or both.
Purchaser
Title
Date
Blanket exemption certificate. A purchaser may provide a blanket Motor Vehicle Sales Tax Exemption Certificate to a seller when
purchasing motor vehicles to be used exclusively outside of Texas. The seller may rely on the blanket certificate until it is revoked in
writing. The Vehicle Identification Number (VIN), make and model year are not required on this form when being used as a blanket
exemption certificate; instead, enter "Blanket Certificate."
When this form is used as a blanket certificate, the seller must retain the following information for each transaction purchased under
the certificate, as required by Texas Tax Code Section 152.063, including:
• Vehicle Identification Number
• model year
• make of vehicle
• state or country where vehicle will be used/registered
NOte: This certificate does NOt require a taxpayer number to be valid.
This certificate should be furnished to, and retained by, the seller.
Do not send the completed certificate to the Texas Comptroller of Public Accounts.