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Special Vehicle Inventory Tax

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Welcome to the GCTO Special/Vehicle Inventory Tax online system! The online portal is designed to streamline the monthly inventory rendition and payment process, simplifying submission of your annual declaration and provide you with a tool to track your activity.

Along with the December tax factor for 2019 sales, GCAD reported dealers were provided a system login and generic password. You will need to reset the password the first time you log in. New dealers should email at (enter SIT New User in the subject line). A log in and password will be provided to you within 24 hours. Please include your name, title, dealership name and TxDMV dealer number, address and telephone number. NOTE: Each dealer number will require separate log ins but a single email user address is adequate. We recommend all dealers set up multiple users.

If you experience difficulties or require assistance, call (409) 766-2428 (Deborah) or (409) 766-2467 (Erroll) or email and enter SIT Online Help in the subject line along with the nature of assistance needed (for example, assistance needed navigating the portal).

SIT How-To Instructions

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Enter Sales

Link to SIT Portal
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Frequently asked Questions

  • Special/Vehicle Inventory Tax

    • Can I file the monthly statement and annual declaration online?

    • Can I pay my special/vehicle inventory taxes online?

    • Is special inventory taxable in the county where the vehicle is purchased or registered?

    • If a dealer both leases and sells motor vehicles, how does the dealer report the leased vehicles?

    • Are all trailers or semi-trailers considered special inventory?

    • Can a dealer protest the value or inclusion of special vehicle inventory?

    • Are the special inventory Declaration or monthly Tax Statement confidential?

    • What is the special inventory Declaration based on?

    • When must the dealer file the Declaration? If the dealer files the declaration after the deadline, is the dealer automatically penalized?

    • When must the dealer file the monthly Tax Statement/Rendition form? If the dealer files the monthly Tax Statement after the deadline, is the dealer automatically penalized?

    • Is the dealer required to use the special inventory forms adopted by the Comptroller?

    • Must a dealer file a monthly Tax Statement if there were no sales in the prior month?

    • When does the county collector pay the dealer's property tax bills on special inventory from the dealer's escrow account?

    • On January 10th, the dealer files the December tax statement with the last prepayment for the year. What does the county collector do if the escrow account is not enough to cover the total taxes due?

    • What happens if there is an even trade between the dealer and a company or individual without a GDN?

    • If the dealer escrow account does not cover the full tax bill, when does the tax still due become delinquent?

    • What happens if the dealer has more prepayment money in the escrow account for the special inventory than the tax bill for that year? Does the dealer receive a refund or a credit to next year's taxes?

SIT Forms