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 Central Appraisal District. The dealers must also file the original Dealer's Inventory Declaration with the Harris Central 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 Central Appraisal District
- The Dealer must file a Monthly Inventory Tax Statement and Declaration to the Harris County Tax Office and Harris Central Appraisal District:
Harris County Tax Assessor-Collector’s Office
PO Box 3486
Houston, TX 77253-3486
AND
Harris Central 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 Central Appraisal District webpage.
New Owners: If you have not been assigned an account number from the Harris Central 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.
The Benefits of Filing your Special Inventory Tax Forms Online
Why should I file online?
- Easy Access: You can access and print copies of your Monthly Statements at any time if filed online.
- Receipt: You will receive an electronic receipt and proof of payment on the same day.
- Open Anytime: You can file and make payments online, even after the branch office is closed for the day.
- Easy Payment: There are multiple forms of payment accepted for online filing, such as major credit cards, debit cards and E-Checks. All card transactions have an added 2.40% vendor fee, ($1.00 minimum) and E-checks have a $.50 fee per E-check.
- Convenient: Filing twelve months online can assist with filing the Annual Declaration.
If you need help with filing online, please click on the blue tab “How to File Online”.
- Go to www.hctax.net > Permit & Special Taxes> Special Inventory Tax (Dealer) Forms> How to File Online or click https://www.hctax.net/SpecialPermitTaxes/SIT
- Templates are available per dealer type, if you would like to upload your sales information to the Portal.
Frequently asked questions about the Special Inventory Tax (SIT) Portal for Monthly Inventory Tax Statements and Annual Declarations
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Question: Will I receive receipt for filing online?
Answer: Yes, you will receive the first receipt upon submitting the Monthly Statement or Declaration. If a payment was made, you will then receive another emailed receipt for this transaction.- The first receipt will acknowledge receipt of the Monthly Statement or Declaration
- The second receipt will acknowledge the receipt of payment (If a payment was submitted).
Note: Please complete the Dealer-Agent Information Form if you would like to start filing and paying online with the Harris County Tax Office. You do not need to mail a copy to the Harris County Tax Office if you have filed online. Please remember to click the print button and mail a copy to the Harris Central Appraisal District.
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.
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Start by registering the dealer. Use the Dealer Information Form to register the dealer account. |
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Reporting of vehicle inventory sales can be entered individually or by importing the sales information using the pre-formatted templates.
Instructions for Importing File |
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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 Central Appraisal District after filing it with the Tax Office.
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If paying by mail, print the payment coupon and attach it to your check. For online payment, follow procedures to submit your payment.
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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 Central Appraisal District. The dealers must also file the original Dealer's Inventory Declaration with the Harris Central 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 Comptroller’s Office and the Harris Central Appraisal District.
Motor Vehicle
| 23-121 | Motor Vehicle Inventory Declaration |
| 23-122 | Motor Vehicle Inventory Tax Statement |
Heavy Equipment
| 23-1241 | Heavy Equipment Inventory Declaration |
| 23-1242 | Heavy Equipment Inventory Tax Statement |
Manufactured Housing
| 23-127 | Retail Manufactured Housing Inventory Declaration |
| 23-128 | Retail Manufactured Housing Inventory Tax Statement |
Vessels & Outboard Motor
| 23-12D | Vessel, Trailer and Outboard Motor Inventory Declaration |
| 23-12E | Vessel, Trailer and Outboard Motor Inventory Tax Statement |
Application for Waiver of SIT Penalty
| SIT Waiver | Application for Waiver of Special Inventory Tax (SIT) Penalty |
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 Central Appraisal District.
Review the SIT User’s Manual for guidance and detailed instructions to help you navigate through the Portal.
