Free Texas ATV Bill of Sale
Texas treats ATVs and UTVs differently from cars: they are NOT titled when used off-road, which surprises a lot of out-of-state buyers. Transportation Code 501.004 exempts off-highway vehicles from the title system, so there is no Form 130-U, no county tax office trip, and no SPV lookup. Instead, ATV ownership transfers entirely on a bill of sale — making a strong written bill of sale far more important than for cars. Sales tax (6.25%) is still owed, but the buyer remits it directly to the Texas Comptroller using Form 14-202 within 30 days of purchase.
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Texas ATV Bill of Sale — What You Need to Know
Sales Tax Details
6.25% Texas sales/use tax applies to ATV/UTV purchases. Private-party ATV sales remit tax via the buyer to the Comptroller using Form 14-202 (Texas Off-Highway Vehicle Use Tax Form), since ATVs aren't handled by the county tax office under the motor-vehicle SPV system.
Exemption: Farm/ranch ATVs used predominantly in agricultural production qualify for ag exemption with Form 01-924 and a valid Ag/Timber Registration Number.
Inspection Requirements
No safety inspection required for off-highway use. ATVs are not legal on Texas public highways except on limited rural roads in unincorporated areas during daylight hours, with specific safety equipment, and an OHV decal.
Registration
Registration for this vehicle type is handled by TxDMV (OHV decal) — not county tax assessor-collector for off-road use — not the same agency that handles cars in Texas. Plan for separate filings.
Texas ATV Sale — Step-by-Step Checklist
- Detailed bill of sale: VIN, make/model/year, engine size, color, sale price, both signatures (notarized recommended)
- Original manufacturer's statement of origin (MSO) for new ATVs, or the prior bill-of-sale chain for used
- Buyer files Form 14-202 (Texas Off-Highway Vehicle Use Tax Form) with the Comptroller within 30 days
- Pay 6.25% state sales tax on the purchase price (no county add-on for OHVs)
- Apply for OHV decal at TxDMV if riding on public OHV areas (state parks, public lands)
- Verify VIN matches the unit and is not reported stolen via NICB or local sheriff
- For ag use: present Form 01-924 with Ag/Timber number to claim sales tax exemption
Common Pitfalls
- Assuming you need a title — Texas does NOT title off-road ATVs, so demanding one means the seller can't comply
- Skipping the Form 14-202 sales tax filing — Comptroller catches this on subsequent transfers and assesses penalties
- Riding on public roads without an OHV decal in the limited counties where road use is allowed (only specific rural unincorporated areas, daylight only)
- Buying without recording the VIN — stolen ATVs are common and there is no title-history database to check
- Assuming a verbal warranty — without written terms in the bill of sale, ATV sales are as-is
- Forgetting that imported/non-EPA-compliant ATVs cannot be legally sold in Texas
Pro Tip
Texas ATV bottom line: no title, no county tax office, no SPV — just a thorough bill of sale, Form 14-202 to the Comptroller for sales tax, and an OHV decal if you ride public OHV areas.