Ann Harris Bennett
Tax Assessor-Collector & Voter Registrar
Special Inventory Tax
Overview

The Texas Property Tax Code requires that all licensed retail Dealers must file the original Monthly Inventory Tax Statement with the Harris County Tax Office along with the payment (if applicable) and a copy with the Harris County Appraisal District. The dealers must also file the original Dealer's Inventory Declaration with the Harris County Appraisal District and a copy with the Harris County Tax Office. If you do not have any sales please write “No Sales” or a zero on your form(s).

To report and pay the Harris County Special Inventory Taxes – click the link below.

Need to Register? Requesting Access to Report Online?

Complete and return this Dealer Information Form to SITDept@hctx.net to register and establish your access to the Harris County Tax Office Special Inventory Dealer Portal site.

Summary of the typical Special Inventory Tax Process:

  • The Dealer obtains operating license(s) from the regulatory state agencies (Texas Department of Motor Vehicles (TXDMV), Texas Parks & Wildlife, Texas Department of Housing and Community Affairs – Manufactured Housing Division)
  • The Dealer obtains an account number from the Harris County Appraisal District
  • The Dealer must file a Monthly Inventory Tax Statement and Declaration to the Harris County Tax Office and Harris County Appraisal District:

    Harris County Tax Assessor-Collector’s Office
    PO Box 3486
    Houston, TX 77253-3486

    AND

    Harris County Appraisal District
    Dealer Inventory Section
    PO Box 922015
    Houston, TX 77292-2015

  • The Dealer submits payment to the Tax Office (when applicable).
  • The Tax Office will disburse funds paid to the assigned taxing jurisdictions.
  • If there is a shortage on the account, the Dealer will receive a tax statement for the difference in February of the following year.

For additional information and forms relating to the Special Inventory Tax Accounts, please click the tabs on the side of this webpage, or visit the Texas Comptroller’s website and the Harris County Appraisal District webpage.


New Owners: If you have not been assigned an account number from the Harris County Appraisal District, please write your dealer number and “New Account” on your form in the field marked “Appraisal District Account Number”.

Important: According to the Texas Property Tax Code Sec. 23.122, a dealer who fails to file their monthly vehicle inventory report with the Tax Assessor-Collector’s Office may be subject to a $500.00 fine as well as other applicable penalties.

In addition to other penalties provided by law, a dealer who fails to file or timely file a required declaration must forfeit a penalty of $1,000 for each month or part of a month in which a declaration is not filed or timely filed after it is due to the Harris County Appraisal District.

Report Online

According to the Texas Property Tax Code Sec. 23.122, a dealer who fails to file their monthly vehicle inventory report with the Tax Assessor-Collector’s Office may be subject to a $500.00 fine as well as other applicable penalties.

In addition to other penalties provided by law, a dealer who fails to file or timely file a required declaration must forfeit a penalty of $1,000 for each month or part of a month in which a declaration is not filed or timely filed after it is due to the Harris County Appraisal District.

Review the SIT User’s Manual for guidance and detailed instructions to help you navigate through the Portal.

Special Inventory Tax (Dealer) Forms

The Texas Property Tax Code requires that all licensed retail Dealers must file the original Monthly Inventory Tax Statement with the Harris County Tax Office along with the payment (if applicable) and a copy with the Harris County Appraisal District. The dealers must also file the original Dealer's Inventory Declaration with the Harris County Appraisal District and a copy with the Harris County Tax Office. If you do not have any sales please write “No Sales” or a zero on your form(s).

The forms below are from the Texas Comptoller’s Office and the Harris County Appraisal District.

Moter Vehicle

23-121Motor Vehicle Inventory Declaration
23-122Motor Vehicle Inventory Tax Statement

Heavy Equipment

23-1241Heavy Equipment Inventory Declaration
23-1242Heavy Equipment Inventory Tax Statement

Manufactured Housing

23-127Retail Manufactured Housing Inventory Declaration
23-128Retail Manufactured Housing Inventory Tax Statement

Vessels & Outboard Motor

23-12DVessel, Trailer and Outboard Motor Inventory Declaration
23-12EVessel, Trailer and Outboard Motor Inventory Tax Statement

Application for Waiver of SIT Penalty

SIT WaiverApplication for Waiver of Special Inventory Tax (SIT) Penalty
SIT User's Manual

Before using the Special Inventory Tax Portal, please read the user’s manual to gain an overview of the flow of the online process. The format of the SIT user’s manual is divided into four step-by-step instructions. Click on each of the title tabs below to understand more about each process.

Getting Started

Start by registering the dealer. Use the Dealer Information Form to register the dealer account.

Enter Sales

Reporting of vehicle inventory sales can be entered individually or by importing the sales information using the pre-formatted templates.

Instructions for Importing File

Select the template for your business.
Motor Vehicle Dealer Template
Heavy Equipment Dealer Template
Manufactured Housing Dealer Template
Vessels & Outboard Dealer Template

File Report The Dealer’s monthly statement can be submitted online to the Harris County Tax Office. Remember to print and mail the Dealer’s Statement to the Harris County Appraisal District after filing it with the Tax Office.
Make Payment If paying by mail, print the payment coupon and attach it to your check. For online payment, follow procedures to submit your payment.