The division is responsible for Vehicle Inventory Tax collection, which involves the prepayment procedure in accordance with §23.125 of the Texas Property Tax Code by ensuring that all licensed automobile dealers report and pay their Special Vehicle Inventory Taxes. Licensed Dealers are required to comply with several state laws regarding title transfers and registrations from which the division scrutinizes a range of 728 licensed dealers to make sure each one is in compliance withother laws (i.e. Export Only Rule, title transfers, and authorized sales.)

Inventory law applies to:

1. Inventories of automobiles, trucks, motorcycles, recreational vehicles, or travel trailers held by a person who holds a (GDN) General Distinguishing Number issued by the Texas Department of Transportation
2. Inventories of certain vessels, boat trailers and outboard motors held by a person who holds a Dealer's and Manufacturer Number issued by the Texas Parks and Wildlife Department.
3. Inventories held by dealers of manufactured homes
4. Inventories held by dealers of heavy equipment

By the 10th of each month during the year, you must file and submit the statement and monthly tax prepayments to the County Tax Assessor-Collector. Substantial civil and criminal penalties are provided in the law for failure to file the required declarations and statements timely.

The monies are deposited into an escrow account for the purpose of payment of property taxes for the current year.

Both the annual declarations // monthly reports must be filed on forms prescribed by the State Comptroller of Public Accounts.

For additional information, please contact the El Paso County Tax assessor-Collector's Office at (915) 273-3430.

Complaint on Dealers

Dealers who have not transferred the title of a sold vehicle within 20 days from the date of sale of a vehicle are in violation of the law.

Please fill out the complaint form and submit it with back up documentation

Consumer Complaint Form
or
call for information on how to report a dealer (915) 273-3430

or
email us for to request information on how to report a dealer at Ca.perez@epcounty.com 

Note:

Enforcement Division

301 Manny Martinez Dr.
1st Floor
El Paso, TX 79905
(915) 273-3430
8:00 am-4:30 pm

FAQs

How do I obtain a license (GDN) to sell vehicles?
Contact 1-800-687-7846 to order a packet from the Texas Department of Transportation

Do dealers have to report and pay VIT on vehicles sold to individuals from another country or state?
Yes. As long as the sale originates in Texas, VIT must be paid.

Can I get help on filling out the VIT report?
Yes. Please contact the V.I.T. staff