How to Fill Out Texas Form 70-100 (w/Examples) + FAQs

Texas Form 70-100 is the Texas Motor Vehicle Seller-Financed Sales Tax Report that every licensed seller-financed dealer must file with the Texas Comptroller of Public Accounts to report tax collected on the principal and interest portions of installment payments received from retail buyers. Filing the wrong amount, missing the 20th-of-the-month deadline, or forgetting to allocate local tax by outlet can trigger a 5% late penalty that jumps to 10% after 30 days, plus interest under Texas Tax Code Section 111.060.

According to the Comptroller’s most recent Annual Cash Report, motor vehicle sales and use tax generated more than \$6.4 billion in fiscal year 2024, and seller-financed dealers account for tens of thousands of monthly returns. Roughly one in five paper-filed 70-100 returns gets flagged for a math, allocation, or timing error, so getting each line right matters.

• 📋 What Form 70-100 is, who must file it, and the exact revision date to confirm
• 🧾 A line-by-line walkthrough of every box on the report and the supplement
• 🧮 Three full filled-out scenarios with named dealers and real numbers
• 💻 How to file through Webfile, by mail, or by EDI, with fees and proof
• ⚠️ The 10+ mistakes that cause the most rejections, audits, and penalties

What Form 70-100 Is and Who Must File It

Form 70-100, the Texas Motor Vehicle Seller-Financed Sales Tax Report, is the monthly (or quarterly/yearly, if assigned) tax return used by dealers who finance their own retail sales of motor vehicles and collect the 6.25% state motor vehicle sales tax as installment payments come in, rather than at the time of sale. The form is authorized under Texas Tax Code Chapter 152, Subchapter F and implemented by Comptroller Rule 3.74.

Any Texas dealer that holds a seller-financed sales tax permit and a Texas Department of Motor Vehicles GDN license with a “buy here, pay here” endorsement must file. That includes small independent used-car lots, franchised dealers with in-house finance arms, and related-finance companies that take assignment of the contracts. A dealer who sells the contract outright to an unrelated lender within 60 days is not a seller-financed dealer for this form and must instead remit the full tax on Form 130-U at titling.

The form’s job is to match the tax collected on each installment payment to the correct local taxing jurisdiction, apply any timely-filing or prepayment discount, and reconcile bad debt or repossession adjustments. The agency receiving it is the Texas Comptroller. The deadline is the 20th day of the month following the reporting period. The penalty for late filing starts at \$50 plus 5% of tax due, rises to 10% after 30 days, and accrues interest after 60 days at the rate published on the Comptroller’s interest rate page.

A dealer named Marcus Reed, who runs a single-lot used-car business in Waco, files Form 70-100 every month because his average monthly tax liability is over \$1,500. A smaller dealer named Aisha Patel in Lubbock files quarterly because her liability stays under \$1,500 per month and the Comptroller assigned her quarterly status when she registered.

Before You Start: Documents and Information You Need

Pulling everything together before you open the form saves rework, because every missing number forces a guess that the Comptroller’s matching system can flag. Plan to spend 30 to 90 minutes gathering records, especially in your first few months as a seller-financed dealer. The Comptroller’s seller-financed FAQ page lists the records you must keep for at least four years.

• 11-digit Texas Taxpayer Number assigned on your seller-financed permit, because the return won’t post without it.
• Webfile Number (XT-prefixed) mailed to you by the Comptroller, because Webfile login requires it.
• Reporting period start and end dates, because filing for the wrong month creates a duplicate return that must be amended.
• List of all outlets with their 5-digit outlet numbers, because local tax must be allocated outlet by outlet.
• Total principal and interest collected during the period on every active retail installment contract, because tax is due on each payment as received.
• Repossession and bad-debt records, because Tax Code §152.047 lets you deduct tax previously remitted on amounts later written off.
• Prior-period adjustments, because over- or under-collected tax from earlier months must be reconciled here, not on a separate form.
• Bank routing and account numbers, because Webfile pulls payment by ACH debit on the date you choose.
• Local tax rate chart from the Comptroller’s Sales Tax Rate Locator, because the single local use tax rate or destination-based rate determines the cap.
• Copies of Form 130-U and the retail installment contract for each financed sale, because audit defense depends on them.

Marcus Reed keeps a spreadsheet that updates each Friday with every payment received that week, broken down by outlet, principal, interest, and tax. That habit makes his 20th-of-the-month filing take 15 minutes instead of two hours.

Where to Get the Form and How to Access It

The official PDF lives on the Comptroller’s site at the Form 70-100 download page, and the most current revision date is printed in the bottom-left corner of page 1. Always confirm you have the latest revision before filing on paper, because the Comptroller updates line numbers and local tax fields when the Legislature changes rates or when the single local use tax rate is adjusted.

Most dealers do not need the paper form at all, because seller-financed sales tax is filed electronically through Webfile. Webfile auto-populates your taxpayer number, outlets, and prior-period balances, and it does the local tax allocation math for you. To log in, you need your 11-digit taxpayer number and your XT Webfile number, which the Comptroller mails after you register your permit.

High-volume filers with more than one outlet often use Electronic Data Interchange (EDI) software supplied free by the Comptroller. EDI lets you upload a single file containing all outlets and all line items, which is faster than typing them into Webfile. Paper filing is still allowed for dealers without internet access, but the Comptroller requires a hardship waiver if your prior-year tax exceeded \$10,000 and you want to keep filing on paper.

A dealer named Janet Cho, who operates three lots in the Dallas-Fort Worth area, switched from Webfile to EDI in her second year because typing 18 outlet allocations every month was eating an hour of staff time. Aisha Patel, with one lot, sticks with Webfile because the wizard format reassures her.

Step-by-Step: How to Fill Out Form 70-100 Line by Line

The report has two parts: the front-page summary (Form 70-100) and the outlet supplement (Form 70-101) that lists every location separately. Work through the supplement first, because the totals on it feed into the main form. Use the exact field names and item numbers printed on the official Form 70-100 PDF.

Taxpayer Number

This box asks for the 11-digit number the Comptroller assigned to your seller-financed sales tax permit. Enter it left-justified with no dashes or spaces, exactly as printed on your permit certificate. Marcus Reed writes 17500000123 in this box.

If you operate multiple permitted entities (for example, a dealership and a related-finance company), use the taxpayer number that holds the seller-financed permit, not the dealer GDN entity. A common mistake is entering the federal EIN here instead of the state taxpayer number, which causes the return to post to the wrong account and triggers a non-filer notice on the correct account. Filers often think the taxpayer number changes when they add a new outlet, but it does not — only the outlet number changes.

Filing Period

This field asks which month, quarter, or year the report covers. Enter the period in MM-YY format for monthly filers (for example, 04-26 for April 2026), Q1-26 through Q4-26 for quarterly filers, and YY for annual filers. Aisha Patel writes Q1-26 because her quarterly period covers January through March 2026.

The Comptroller assigns your filing frequency based on prior-year liability, so do not change it on your own. Filing for a period the Comptroller did not assign creates a duplicate or missing return that must be reversed by phone. A common mistake is filing a “stub” period when you start mid-month, which is wrong because seller-financed periods always run full calendar months. Many dealers think they can change to annual filing to save time, but only the Comptroller can reassign you.

Due Date

The due date is preprinted on the Webfile screen and on the paper form, and it is the 20th day of the month following the period close. Enter or confirm the date in MM/DD/YYYY format. Marcus Reed sees 05/20/2026 preprinted for his April 2026 return.

If the 20th falls on a weekend or state holiday, the deadline shifts to the next business day under Tax Code §111.053. A common mistake is treating the postmark date as the filing date for electronic returns, which is wrong because Webfile and EDI use the date the system receives the submission. Dealers often believe a payment scheduled for the 20th counts as timely if approved later, but ACH debits must settle by 11:59 p.m. Central on the due date.

Outlet Number and Address (Form 70-101 Supplement)

Every location where you make seller-financed sales gets its own line on the Form 70-101 supplement, with the 5-digit outlet number, the physical address, and the local taxing jurisdictions assigned to that address. Enter the outlet number left-justified, the street address in all caps, and confirm the city, county, transit, and special purpose district codes the Comptroller preprinted. Janet Cho enters outlet 00002 at 3401 W BERRY ST, FORT WORTH, TX 76109.

If you opened a new outlet mid-period, you must add it through the Webfile outlet maintenance screen before filing or your tax will allocate to the wrong jurisdiction. A common mistake is using the mailing P.O. Box instead of the physical lot address, which is wrong because local tax is sourced to the place of business under Rule 3.74. Dealers often think a closed outlet can be skipped, but you must list it with zeros and a closure date until the Comptroller deactivates it.

Item 1: Total Sales

Item 1 asks for the total principal and interest collected during the period on all seller-financed retail installment contracts, before any deductions. Enter the dollar amount with cents, no commas, no dollar sign. Marcus Reed collected \$48,250.00 in payments in April 2026, so he writes 48250.00.

This is a cash basis number — only payments actually received count, not amounts billed. A common mistake is entering the original sale price of the vehicles instead of the payments received, which inflates tax dramatically and triggers an audit. Many dealers think down payments do not count, but down payments received during the period are part of Total Sales because tax is due on every dollar collected.

Item 2: Taxable Sales

Item 2 asks for the portion of Item 1 that is subject to motor vehicle sales tax — generally the same as Item 1 minus any payments allocated to non-taxable items like documentary fees or insurance. Enter the figure in dollars and cents. Marcus Reed writes 47100.00 after subtracting \$1,150 in documentary fees that he separately stated on the contracts.

Documentary fees are only excludable if separately stated and capped at the TxDMV-allowed maximum, currently \$225 per vehicle for most dealers. A common mistake is excluding interest from Taxable Sales, which is wrong because Tax Code §152.047 makes the entire installment payment taxable, principal and interest alike. Dealers often think GAP insurance and warranty charges are excludable, but only if separately stated and meeting the conditions in Rule 3.74(b).

Item 3: Total State Tax Due (6.25%)

Item 3 multiplies Item 2 by the 6.25% state rate and enters the result. Marcus Reed multiplies 47100.00 × 0.0625 and writes 2943.75.

Webfile calculates this automatically, so on paper you must double-check the math because rounding errors of even one cent get flagged. A common mistake is using a blended rate that includes local tax in this box, which is wrong because Item 3 is the state portion only. Dealers often think the 6.25% rate applies only to the principal, but it applies to the full taxable payment.

Item 4: Local Tax Due

Item 4 sums all local taxes — city, county, transit, and special purpose district — from the supplement, capped at 2.00% combined under Tax Code §321.101. Enter the total from your 70-101 supplement. Marcus Reed writes 942.00, the sum of his Waco city and McLennan County allocations.

The local rate is sourced to the physical outlet, not the buyer’s address, under Rule 3.74. A common mistake is collecting local tax based on the buyer’s home ZIP code, which is wrong for motor vehicle seller-financed sales because origin sourcing applies. Dealers often confuse this with the single local use tax rate used by remote sellers, but seller-financed dealers always use destination-by-outlet sourcing.

Item 5: Timely Filing Discount (0.5%)

If you file and pay on or before the due date, Item 5 lets you keep 0.5% of the tax due as a timely-filing discount. Multiply (Item 3 + Item 4) × 0.005 and enter the result. Marcus Reed writes 19.43.

The discount is forfeited entirely if even one dollar of tax is late, under Tax Code §151.423 as applied through Chapter 152. A common mistake is taking the discount on a return that was timely filed but paid late, which is wrong and will be reversed in audit. Dealers often think the discount applies to penalty and interest too, but it only applies to the tax line.

Item 6: Prior Payments (Prepayment Discount)

If you made a prepayment by the 15th of the month before the due date, Item 6 lets you take an extra 1.25% prepayment discount. Enter the prepayment amount and the discount on the lines provided. Janet Cho prepaid \$2,000 on March 15, 2026 and writes 2000.00 with a 25.00 discount.

The prepayment must equal a reasonable estimate of the period’s tax — at least 90% of actual liability — or the discount is voided under Rule 3.286. A common mistake is prepaying after the 15th, which still posts as a payment but loses the 1.25% discount. Dealers often think the prepayment discount stacks with the timely-filing discount on the prepaid portion only, which is correct, but they apply it to the full liability by mistake.

Item 7: Net Tax Due

Item 7 is Item 3 + Item 4 − Item 5 − Item 6 discounts − any prior payments. Enter the final number you owe. Marcus Reed writes 3866.32 after subtracting his timely-filing discount.

Webfile computes this automatically. A common mistake is entering a negative number when prepayments exceed liability, which is wrong because credits go on Item 8, not Item 7. Dealers often think a zero return can be skipped, but a zero Item 7 still requires a filed return to avoid a non-filer penalty.

Item 8: Credits Taken (Bad Debt and Repossessions)

Item 8 lets you recover tax previously remitted on accounts written off as bad debt or vehicles repossessed and resold, under Tax Code §152.047(f). Enter the credit amount and attach a Form 00-985 Assignment of Right to Refund if the credit was assigned. Marcus Reed writes 312.50 for one repossessed Ford Focus on which he had previously remitted tax.

The credit is limited to tax actually remitted, not tax billed but uncollected. A common mistake is claiming the full unpaid contract balance as a credit, which is wrong because only the tax portion of the unpaid balance qualifies. Dealers often think they can claim the credit immediately on repossession, but the vehicle must be either resold or formally written off the books first.

Item 9: Penalty and Interest

If you are filing late, Item 9 calculates the penalty (5% if 1–30 days late, 10% if more than 30 days) and interest at the current statutory rate. Enter the penalty and interest separately. Aisha Patel files 12 days late one quarter and writes 193.32 in penalty (5% of her \$3,866.32 tax).

Interest begins on day 61 after the due date, not day 1. A common mistake is calculating interest from the due date, which overstates the amount owed. Dealers often think a small underpayment avoids penalty, but any unpaid tax — even one dollar — triggers the full percentage penalty.

Item 10: Total Amount Due

Item 10 is Item 7 + Item 9, the final number you remit. Enter the total in dollars and cents. Marcus Reed writes 3866.32 because he is timely.

Make sure your ACH debit, check, or credit card payment matches Item 10 exactly, because a payment short by even a penny preserves a delinquency on the account. A common mistake is rounding to the nearest dollar, which is wrong because the Comptroller’s system tracks pennies. Dealers often think the system will auto-pay the difference from a credit balance, but credits must be claimed on Item 8.

Signature, Title, Date, and Phone

The signature block at the bottom of Form 70-100 must be signed by an owner, partner, corporate officer, or authorized agent with a power of attorney on file. Print the signer’s title (e.g., OWNER, PRESIDENT, CFO), the date, and a phone number where the Comptroller can reach the signer. Marcus Reed signs as OWNER with phone (254) 555-0143 on 05/18/2026.

Webfile uses your XT Webfile number as the electronic signature, which has the same legal effect as ink under Tax Code §111.0625. A common mistake is having a bookkeeper sign without a Form 86-113 Limited Power of Attorney on file, which voids the signature. Dealers often think a typed name on paper counts as a signature, but the Comptroller requires an actual handwritten mark on paper returns.

Three Filled-Out Examples Using Real Scenarios

Scenario 1: Marcus Reed, Single-Lot Dealer in Waco

Marcus Reed runs a single buy-here-pay-here lot and files monthly for April 2026.

Form Section	What Marcus Enters
Taxpayer Number	17500000123
Filing Period	04-26
Due Date	05/20/2026
Outlet Number	00001 — 1820 FRANKLIN AVE, WACO, TX 76701
Item 1 Total Sales	48250.00
Item 2 Taxable Sales	47100.00
Item 3 State Tax (6.25%)	2943.75
Item 4 Local Tax (2.00%)	942.00
Item 5 Timely Filing Discount	19.43
Item 8 Bad Debt/Repo Credit	312.50
Item 10 Total Due	3553.82
Signature/Title	Marcus Reed / OWNER / (254) 555-0143

Scenario 2: Janet Cho, Three-Outlet Dealer in DFW with Prepayment

Janet Cho operates three outlets and uses EDI to file her March 2026 return after making a March 15 prepayment.

Form Section	What Janet Enters
Taxpayer Number	32088745201
Filing Period	03-26
Outlets Listed	00001 Dallas, 00002 Fort Worth, 00003 Arlington
Item 1 Total Sales	182400.00
Item 2 Taxable Sales	178100.00
Item 3 State Tax	11131.25
Item 4 Local Tax (allocated by outlet)	3562.00
Item 6 Prepayment / Discount	2000.00 / 25.00
Item 5 Timely Filing Discount	73.47
Item 7 Net Tax Due	12594.78
Item 10 Total Amount Due	12594.78
Signature/Title	Janet Cho / PRESIDENT / (817) 555-0162

Scenario 3: Aisha Patel, Quarterly Filer in Lubbock with Late Filing

Aisha Patel files Q1 2026 twelve days late after a personal emergency.

Form Section	What Aisha Enters
Taxpayer Number	17609923810
Filing Period	Q1-26
Due Date	04/20/2026 (filed 05/02/2026)
Outlet Number	00001 — 4502 50TH ST, LUBBOCK, TX 79414
Item 1 Total Sales	66200.00
Item 2 Taxable Sales	65000.00
Item 3 State Tax	4062.50
Item 4 Local Tax	1300.00
Item 5 Timely Filing Discount	0.00 (forfeited)
Item 9 Penalty (5%)	268.13
Item 10 Total Amount Due	5630.63
Signature/Title	Aisha Patel / OWNER / (806) 555-0188

How to File the Completed Form

The Comptroller offers three filing channels and strongly prefers electronic filing because of the local tax allocation complexity. Pick the channel that matches your volume and tech comfort, and keep proof of filing for at least four years under Rule 3.281 recordkeeping requirements.

Webfile (online). Log in at the Comptroller’s Webfile portal using your 11-digit taxpayer number and XT Webfile number. There is no filing fee. Payment is by ACH debit (free), credit card (2.25% convenience fee through the Texas.gov payment system), or TEXNET for amounts over \$10,000. Returns post within 24 hours, and the on-screen confirmation number plus the emailed receipt are your proof of filing.

EDI (Electronic Data Interchange). Download the free EDI software and submit a structured file. There is no fee. Payment is by ACH debit or TEXNET. Processing is same-day for files received by 6 p.m. Central. Save the EDI acknowledgement file (.ack) as proof of filing.

Paper mail. Mail the completed Form 70-100 and 70-101 supplement with a check payable to State Comptroller to Comptroller of Public Accounts, P.O. Box 149354, Austin, TX 78714-9354. There is no fee, but you must request a hardship waiver if your prior-year tax exceeded \$10,000. Allow 4–6 weeks for processing. Send by certified mail with return receipt and keep the green card as proof of filing.

In person. You may hand-deliver the return to a Comptroller field office. Get a date-stamped copy at the counter as proof of filing.

What Happens After You File

Webfile and EDI returns post to your account within 24 hours, and you can confirm posting by logging back into Webfile and checking the Account Status screen. Paper returns can take 4–6 weeks to post, during which time the Comptroller’s automated system may issue a non-filer notice — ignore it if you have your certified-mail receipt, and call 1-800-252-1382 to confirm receipt.

If your return shows a refund or credit balance, the Comptroller automatically applies it to the next period unless you file Form 00-957 Claim for Refund within four years of the date the tax was paid. Refund claims under \$1,000 are usually paid in 60 days; larger claims often trigger a desk audit.

If the return is selected for audit, the Comptroller’s Audit Division sends a Notice of Routine Audit and schedules an opening conference within 30 days. Audits typically cover four years and focus on whether tax was collected on every payment, whether local tax was correctly sourced, and whether bad-debt credits were supported by written-off accounts on the books.

A dealer who disagrees with an assessment has 60 days to request a redetermination hearing under Tax Code §111.009. Missing that 60-day window makes the assessment final and barred from administrative protest.

Mistakes to Avoid When Filling Out the Form

• Entering the EIN instead of the 11-digit taxpayer number — the return posts to no account and triggers a non-filer notice on yours.
• Using the buyer’s ZIP code for local tax sourcing — under Rule 3.74, motor vehicle seller-financed sales source to the outlet, so the wrong rate creates an underpayment.
• Reporting the original sale price instead of payments received — inflates tax by 4–6× and guarantees an audit adjustment.
• Skipping a closed outlet on the 70-101 supplement — the system flags missing outlets and rejects the entire return.
• Taking the 0.5% discount on a late-paid return — the discount is forfeited and the Comptroller will reverse it with interest.
• Claiming bad-debt credit before the account is written off — credit is voided and penalties apply to the recovered tax.
• Excluding interest from Taxable Sales — under §152.047, the entire installment payment is taxable, so excluding interest is a 4–8% understatement.
• Filing a stub period when you start mid-month — periods always run full calendar months; stub returns must be reversed.
• Ignoring the 2% local tax cap — combined city/county/transit/SPD cannot exceed 2%, and overstating triggers a refund-and-correction cycle.
• Letting a bookkeeper sign without a Form 86-113 power of attorney — the signature is void and the return is treated as unsigned.
• Paying by credit card without budgeting for the 2.25% fee — small dealers often underpay by the fee amount.
• Forgetting to update outlets after opening a new lot — local tax allocates to the wrong jurisdiction, creating a multi-year correction.

Do’s and Don’ts

• Do file through Webfile or EDI whenever possible because the system does the local-tax math and reduces error risk.
• Do reconcile your contract ledger to your bank deposits weekly so Item 1 ties to cash actually received.
• Do keep retail installment contracts, Form 130-U, and buyer’s orders for at least four years because audits routinely go back that far.
• Do prepay by the 15th if cash flow allows because the 1.25% prepayment discount stacks meaningfully across a year.
• Do attach Form 00-985 when claiming an assigned bad-debt credit because unsupported credits get reversed in audit.
• Do call 1-800-252-1382 if your taxpayer number, outlet, or filing frequency looks wrong because only the Comptroller can fix those records.
• Don’t treat the GDN dealer license number as the taxpayer number because they are entirely different IDs.
• Don’t combine multiple outlets into one line on the 70-101 supplement because each outlet must be listed separately.
• Don’t mail a paper return without certified-mail proof because the Comptroller’s mailroom occasionally loses paper filings.
• Don’t wait until the 20th to start the return because Webfile outages near the deadline are common.
• Don’t claim the timely-filing discount on a quarterly return that was paid one day late because the entire discount is forfeited.
• Don’t assume a sold contract still belongs to your seller-financed account because contracts assigned to an unrelated finance company end your tax obligation.

Pros and Cons of Filing on Your Own vs. With Help

• Pro (DIY): Webfile is free and walks you through every line, which works well for single-outlet dealers with steady volume.
• Pro (DIY): You learn the form intimately, which helps you spot ledger errors before they reach the return.
• Pro (DIY): No monthly accounting fee preserves margin for small dealers.
• Pro (DIY): Filing yourself means you control the timing of prepayments and ACH debits.
• Pro (DIY): Webfile saves prior periods so amendments take minutes.
• Con (DIY): Local tax allocation across multiple outlets is error-prone without accounting software.
• Con (DIY): Bad-debt and repossession credits require legal-style documentation that non-experts often miss.
• Con (DIY): A single missed deadline costs the 0.5% discount plus 5% penalty — often more than a year of CPA fees.
• Con (with CPA): Monthly fees of \$150–\$500 add up for thin-margin dealers.
• Con (with CPA): A CPA without Tax Code §152 experience may treat the form like a standard sales tax return and miss the seller-financed nuances.

FAQs

Do I file Form 70-100 if I sold the contract to an unrelated lender?

No. Selling the contract to an unrelated lender within 60 days of sale ends seller-financed treatment, and the full tax is due on Form 130-U at titling instead.

Is interest on the installment contract taxable?

Yes. Under Tax Code §152.047, the entire installment payment — principal and interest — is subject to motor vehicle sales tax for seller-financed dealers.

Can I deduct documentary fees from Taxable Sales?

Yes. Documentary fees are excludable if separately stated on the contract and within the TxDMV cap of \$225 per vehicle for most dealers.

Do I report on a cash or accrual basis?

No. Seller-financed sales tax is reported on a strict cash basis, so only payments actually received during the period are included in Item 1.

What if I have a P.O. Box but no physical lot for an outlet?

No. Item address fields require the physical location of the outlet because local tax sources to the place of business under Rule 3.74.

Do I write the buyer’s ZIP code anywhere on the form?

No. The form is sourced entirely to the dealer’s outlet address, and the buyer’s ZIP code is irrelevant to local tax allocation.

Can I take both the timely-filing and prepayment discounts?

Yes. A dealer who prepays by the 15th and files on time gets the 1.25% prepayment discount on the prepaid portion plus the 0.5% timely-filing discount on the rest.

What goes in Item 4 if my outlet is in an unincorporated area?

Yes — you still owe county and any applicable special-purpose district tax, just no city tax, and the supplement will show city tax as zero.

Do I need a separate Form 70-100 for each outlet?

No. One Form 70-100 covers all outlets, with each outlet listed on its own line of the 70-101 supplement.

Is a zero return required if I had no payments this period?

Yes. A return is required for every period the permit is active, even with zero payments, or the Comptroller treats you as a non-filer.

Can I amend a return I already filed through Webfile?

Yes. Log back into Webfile, choose Amend a Return, and submit corrected figures; refunds post automatically if the amendment reduces tax.

How long should I keep my Form 70-100 records?

Yes — keep them at least four years under Rule 3.281, and longer if you anticipate a refund claim or have unresolved repossessions.

What happens if I file late by one day?

No discount, yes penalty — you forfeit the 0.5% timely-filing discount and owe a 5% late-filing penalty on the unpaid tax under Tax Code §111.061.