Special Inventory Tax (SIT) FAQ

1. Where are the SIT Declarations and Statements to be sent?

   Both declarations and tax statements are to be sent to the Brazoria County Appraisal District and Brazoria County Tax Office. Pre-payment of taxes are to be sent ONLY to the Brazoria County Tax Office.

    Brazoria County Tax Office                                                     Brazoria County Appraisal District

   111 E. Locust                                                                             500 N. Chenango St.

   Angleton, Texas 77515                                                            Angleton, Texas 77515

   taxoffice@brazoriacountytx.gov                                           help@brazoriacad.org

   (979) 864-1320                                                                          (979) 849-7792

    

2. What is a Declaration?

   It is an annual report of your prior year sales. It also provides the Brazoria County Appraisal District with the current mailing address and location of your business.

    

3. When is the Declaration due?

   The Declaration is due every year prior to February 1st, if the dealer number is active on January 1st. New dealers must file a Declaration with the Brazoria County Appraisal District and the Brazoria County Tax Office within 30 days of the date that the dealer license was issued by the state.

    

4. What is the Dealer Inventory Tax Statement?

   The Inventory Tax Statement is a report of your prior month sales and shows payment of the Unit Property Tax on the sales.

    

5. When is the Dealer Inventory Tax Statement due?

   It is due by the 10th of each month for the prior month sales.

    

6. If I have no sales during the month, do I still need to submit a Dealer Inventory Statement?

   Yes.  If the dealer has no sales, a Dealer Inventory Statement still must be submitted indicating no sales.

    

7. If all sales are dealer to dealer, do I have to file?

   Yes. All sales must be reported on the Dealer Inventory Statement regardless of the type of sale.

    

8. If I move my business, do I need to let anyone know?

   Yes. Send a letter to the appropriate licensing authority (Texas Department of Motor Vehicles, Texas Parks and Wildlife, or Texas Department of Housing and Community Affairs) with your identification number, the date of the move, the new location and the new mailing address.  It is also recommended to notify the Brazoria County Appraisal District with your new location and mailing address.

    

9. If I close my business, do I need to let anyone know?

   Yes. You must cancel the dealer number with the appropriate licensing agency that issued it. Also, notify the Brazoria County Appraisal District and Brazoria County Tax Office of the closure. You are required to file reports until the dealer number is canceled.

    

10. Do I need to collect dealer inventory taxes if my business begins after January 1?                                           No. If your business is not open on January 1, you will not need to collect dealer inventory taxes and pay them into the escrow account. However, you must still report sales of vehicles.