The type of trailer sold will determine if it qualifies as special inventory. Texas Property Tax code Section 23.121 Dealer’s Motor Vehicle Inventory (a) (8) states “ ‘Motor vehicle’ means a towable recreational vehicle or a fully self-propelled vehicle with at least two wheels which has as its primary purpose the transport of a person or persons, or property, whether or not intended for use on a public street, road, or highway.” If you have a question on whether your trailer inventory qualifies as special inventory, please contact the appraisal district for the county in which you do business.
Are all trailers or semi-trailers considered special inventory?
Downtown Administration
Records Building –
500 Elm Street, Suite 3300, Dallas, TX 75202
Telephone: (214) 653-7811 • Fax: (214) 653-7888
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