fbpx

This form is used when a vessel/boat and/or outboard motor has been left as unredeemed pledged goods at a pawn shop. If a due date falls on a Saturday, Sunday or legal holiday, the next working day is the due date. The trustee can use this form or a complete copy of the trust to show authority as trustee and authorization to sign on behalf of the trust. This form is used to request a bonded title review for an abandoned vessel/boat and/or outboard motor left on private property without the consent of the property owner for more than seven (7) days. If you do not have a Texas Sales and Use Tax Permit, you still need to report use tax. (12) "Use" does not include the storage, display, or holding of an item exclusively for sale. (C) is removed from this state not more than 90 days after the date of purchase. 718, Sec. PENALTY FOR SIGNING FALSE AFFIDAVITS. Local taxing jurisdictions (cities, counties, special purpose districts and transit authorities) can also impose up to 2 percent sales and use tax for a maximum combined rate of 8.25 percent. Sales taxes are much more important in the south and west than they are in New England and the industrial Midwest. You may also be interested in printing a Texas sales tax table for easy calculation of sales taxes when you can't access this calculator. It is an indirect sales tax applied to certain goods and services at multiple instances in a supply chain. They include graphics, fillable form fields, scripts and functionality that work best with the free Adobe Reader. (b) The comptroller shall furnish a copy of the rules to each tax assessor-collector, each agent of the department, and the department. Take this number and plug it into your current monthly budget. Today, sales tax is imposed in most states as a necessary and generally effective means to raise revenue for state and local governments. The Goods and Services Tax (GST) is similar to VAT. (c) A permit is valid for 90 days and may not be renewed. This calculator is used to: Inquiry provides current ownership information only. but also has 989 local tax jurisdictions (including cities, towns, counties, and special districts) that collect an average local sales tax of 1.69% on top of the state tax. (a) A person obligated to pay a tax imposed by this chapter on a transaction shall file the affidavit as provided by this section with the department, agent of the department, or tax assessor-collector on payment of a tax imposed by this chapter. Tax and Bill of Sale Requirements Boat and Motor Tax: TPWD is required by law to collect tax for vessels/boats (115 feet or less in length) and outboard motors purchased in Texas or brought into Texas on or after January 1, 2000. you can use Form PWD-143. This form is used when the owner of record is in a trust name and the trust is transferring ownership. This calculator is intended solely for general informational purposes and to provide a rough estimate based on the information you have provided. Apply for Texas registration for a USCG documented vessel. The sale of the following items is exempt when purchased to be used on a ship or vessel of eight or more tons of fresh water displacement and used exclusively and directly in a commercial enterprise, including boats subject to the boat and boat motor sales and use tax: The sale of the following items is exempt when purchased for use on a ship or vessel operating exclusively in foreign or interstate coastal commerce: To claim the exemption when buying qualifying items, the buyer must provide the seller a properly completed Form 01-339, Texas Sales and Use Tax Exemption Certificate (PDF). For additional information, see our Call Tips and Peak Schedule webpage. Replace a lost Temporary Use Validation Card. If your local general sales tax rate changed or you lived in more than one locality in the same state during 2022, see the instructions for line 3 of the worksheet: 3.. 4. 160.043. Use this calculator with the following forms: Date of Payment cannot be earlier than Date of Sale. The boat comes with two outboard motors that are valued at $9,000 per motor. TurboTax Product Support: Customer service and product support hours and options vary by time of year. 47:306 (A). In this case, the person selling the boat must fill out the Tax Affidavit section . Sec. Report your total sales tax deduction on line 5a of Schedule A. (6) a charge for transportation of the item after a sale. Acts 2019, 86th Leg., R.S., Ch. Vermont has a 6% general sales tax, but an additional 10% tax is added to purchases of alcoholic drinks that are immediately consumed. This form is a legal document used to designate a representative (individual or company) to conduct business and sign documents on behalf of another. The total amount of boat sales tax collected on each sale of a taxable boat or boat motor may not exceed $18,750. Replace a lost or destroyed vessel/boat title. TPWD receives funds from the USFWS. 30, eff. 160.044. (a) A use tax is imposed on a taxable boat or motor purchased at retail outside this state and used in this state or brought into this state for use by a Texas resident or other person who is domiciled or doing business in this state. Registration: $9. 5, Sec. Please note that special sales tax laws max exist for the sale of cars and vehicles, services, or other types of transaction. Texas imposes a 6.25 percent state sales and use tax on all retail sales, leases and rentals of most goods, as well as taxable services. Find your Texas combined state and local tax rate. The boat and boat motor sales and use tax rate is 6.25 percent. Boats in Texas. The Limited Power of Attorney form must be completed in full, signed and notarized. Purchaser/New Owner - Name, Address, Phone Number. 243, Sec. For example, the April sales tax report is due May 20. The vessel/boat and/or outboard motor is then jointly owned (co-owned) by those persons, which shall be effective as of the date this form is signed and notarized. The resulting tax is $4,161. (c) For a retail sale for which the seller receives full payment at the time of sale, the seller shall keep, at the seller's principal office for at least four years from the date of the sale, documentation of complete payment in the form of: (1) a copy of the payment instrument or a receipt for cash received; and. Texas Boat Title & Registration Fees. Sec. For additional information about this license: Party Boat Program. #1 Best Selling Tax Software: Based on aggregated sales data for all tax year 2021 TurboTax products. (a) A tax is imposed on every retail sale of a taxable boat or motor sold in this state. General Information Letters and Private Letter Rulings, State Tax Automated Research (STAR) System, Weathering the Pandemic: Texas Industries and COVID-19, Chapter 313: Trading Tax Limitations for Development, Historically Underutilized Business (HUB), Vendor Performance Tracking System (VPTS), Texas Procurement and Contract Management Guide, Minnie Stevens Piper Foundation College Compendium, Texas Parks and Wildlife Department (TPWD), County Tax Assessor-Collectors Office (CTAC), obtaining the boats title and registration, Boat Sales Tax Manual Computation Worksheet, Texas Parks and Wildlife Boat Title, Registration and ID Requirements, Taxes on Sales and Use of Boats and Boat Motors, boat and boat motor sales and use tax; or, an electric motor attached to a boat subject to boat tax, and sold with the boat for one price (such as a trolling motor). With local taxes, the . Net Amount (excluding tax) $100.00. This form should only be submitted when the previous owner refuses to title the asset or when proof can be provided that the previous owner cannot be located. Sales Tax Calculator | Sales Tax Table. Applications filed later than 45 working days are subject to tax penalties and interest. This form is completed when transferring ownership to the purchaser of a vessel/boat and/or outboard motor sold due to a storage or mechanics statutory foreclosure lien. For payments of $1,000,000 or less, a payor has until 10:00 a.m. (CT) on the due date to initiate the transaction in the TEXNET System. the individual purchases a temporary use permit, and the boat or boat motor is removed from this state within 90 days of purchase. VAT can be calculated as the sales price minus the costs of materials or parts used that have been taxed already. The total tax collected in this example is $19,875 ($18,750 plus $1,125 = $19,875). The Tax-Rates.org Texas Sales Tax Calculator is a powerful tool you can use to quickly calculate local and state sales tax for any location in Texas. Sec. Once you've input the information, the calculator will generate your estimated monthly payment on your boat loan. 7, eff. 1249 (H.B. For example, here is how much you would pay inclusive of sales tax on a $200.00 purchase in the cities with the highest and lowest sales taxes in Texas: You can use our Texas sales tax calculator to determine the applicable sales tax for any location in Texas by entering the zip code in which the purchase takes place. Purchase additional Temporary Use Validation Card with Decal Set. Sec. The Affidavit of Heirship form must be completed in full, signed and notarized. Connecticut: 2.99% Delaware: 0% Florida: 6% state tax plus 0.5% to 2.5% surtax on the first $5,000. Mississippi was the first in 1930, and it quickly was adopted across the nation. To calculate interest on past due taxes, visit. TAVT Exceptions. the boat or boat motor is removed from this state within 10 days of purchase; the boat or boat motor is placed in a permitted repair facility for repairs or modifications within 10 days of purchase and removed from this state within 20 days of completion of the repairs or modifications; or. Of course, the simplest method is to purchase a boat in a nontaxing state, such as Delaware or Rhode Island. (d) If a purchaser pays the tax imposed by Section 160.021 to the seller, and the seller fails to remit the tax in the time and manner required by Subsection (c), the department, agent of the department, or county tax assessor-collector shall accept an application for a Texas certificate of number or certificate of title for a taxable boat or motor from the purchaser if the purchaser provides proof that the tax was paid to the seller. Local taxing jurisdictions (cities, counties, special purpose districts and transit authorities) can also impose up to 2 percent sales and use tax for a maximum combined rate of 8.25 percent. (a) The taxes imposed by this chapter do not apply to the sale of a taxable boat or motor if: (1) the boat or motor is sold in this state for use in another state or nation and is removed from this state not more than 10 days after the date of purchase; (A) is sold in this state for use in another state or nation; (B) not later than the 10th day after the date the boat or motor is purchased, is docked at or placed in a boat repair facility registered with the comptroller for repairs or modifications; (C) is not used by a person while it is being repaired or modified, except as necessary to test the repairs or modifications; and, (D) is removed from this state not more than 20 days after the date the repairs or modifications are finished; or, (B) displays a permit described by Section 160.0247 at all times after the boat or motor is purchased until the boat or motor is removed from this state; and. The tax is an obligation of and shall be paid by the purchaser of the taxable boat or motor. (b) The department, agent of the department, or tax assessor-collector collecting a tax imposed by this chapter shall: (1) issue the original receipt to the person paying the tax; and. The tax rate is 6.25% of the sales price. This form is used as a support document. Retain this original form, and after the death of any person(s) named in this agreement, the survivor(s) may obtain a new title by submitting this form, all applicable supporting documentation, and the required fees. PAYMENT BY SELLER. Boat Title, Registration & ID Requirements. Sec. The Louisiana Department of Revenue (LDR) can verify state taxes have been paid with Form R-1331 - Boat . 5, Sec. Added by Acts 1991, 72nd Leg., 1st C.S., ch. Please see Fee Chart Boat/Outboard Motor and Related Items (PDF) for additional assistance. Although it may be helpful knowledge if the buyer also plans to store and . Sec. The taxes imposed by this chapter do not apply to the sale of a taxable boat or motor or to the use of a taxable boat or motor by this state or its political subdivisions or the federal government. (8) "Tax assessor-collector" means a county tax assessor-collector. 1), Sec. The record must include a copy of the invoice of each item sold. If the seller does not collect the tax, the buyer must pay the tax when obtaining the boats title and registration from the TPWD or participating CTAC. Added by Acts 2019, 86th Leg., R.S., Ch. The sales tax rate in Houston, Texas is 8.25%. (B) an exchange of property for property or money; (C) an exchange in which property is transferred but the seller retains title as security for payment of the purchase price; and. Sept. 1, 1993. While Texas's statewide sales tax rate is a relatively moderate 6.25%, total sales taxes (including county and city taxes) of up to 8.25% . 2020 rates included for use while preparing your income tax deduction. Outboard motors with a recorded lien holder are not eligible for replacement titles online. A few other popular boat-buying state's taxes are: California: Varies between 7% to 9% on purchase depending on homeport, plus personal property tax may also be due. Apply for an annual party boat safety inspection. Texas Parks and Wildlife issues the temporary use permits. 160.001. 7.01, eff. (b) A tax assessor-collector shall retain five percent of the taxes collected by the tax assessor-collector under this chapter as fees of office to be retained or paid into the appropriate county fund from which salaries are paid as provided by law and used to defray the costs of collection required under this chapter. Contact Us The sale, by the builder, of a ship of eight or more tons of fresh water displacement and used exclusively and directly in a commercial enterprise that is not subject to the boat and boat motor sales and use tax is exempt from limited sales and use tax. 2019 Tracker Pro Team 195 TXW. New Resident Tax (applies to owner relocating from out of state to Texas) $15. Before Tax Price Sales Tax Rate After Tax Price Related VAT Calculator What is Sales Tax? 17.01(50), eff. CHAPTER 160. Some corrections may be handled through Processor Error, or other correction methods, which are available on the Maintenance forms. For example, if someone from another state brings their boat into Texas for a fishing tournament, and the boat has two outboard motors, they would need to purchase a temporary use permit for the boat (1 x $150), and one permit for each outboard motor (2 x $150) for a total of $450. Tax Calendar - Tax Filing Deadlines Individual Tax Frequently Asked Questions Check Return Status (Refund or Balance Due) File and Pay Your Taxes Online Pay Taxes or Request Payment Plan Property Tax Credit Electronic Filing Information Request for Change of Address Nonresidents Resolving Individual Income Tax Notices Military Information Sept. 1, 1993. . Hope, the above sources help you with the information related to Alabama Boat Sales Tax. Sales tax jurisdiction rules can sometimes be too complicated to describe rate areas by zip code, so this calculator is provided for reference purposes only. Calculator used in preparing forms PWD 143 (PDF) and PWD 144 (PDF). (a) The comptroller shall supervise the collection of the taxes imposed by this chapter and adopt rules for the determination of the taxable value of taxable boats and motors and the administration of this chapter. . A $50 penalty is assessed on each report filed after the due date. Fish and Wildlife Service, Office for Diversity and Workforce Management, 5275 Leesburg Pike, Falls Church, VA 22041. Vessel/Boat TX number or Outboard Motor TX number/Serial number. When using the paper form, it should be completed and mailed to TPWD Boat Registration, 4200 Smith School Rd, Austin, TX 78744, or faxed to 512-389-4900, or scanned and attached to an email to. SalesTaxHandbook is a free public resource site, and is not affiliated with the United States government or any Government agency, Sales Tax Handbooks By State | If you are paying taxes at multiple levels, all of these . Boat trailers are subject to motor vehicle sales and use tax. TEMPORARY USE PERMIT. In general, taxpayers with sales tax as their only deductible expense may find that itemizing deductions is not worth the time. EXEMPTION FOR CERTAIN BOATS AND MOTORS TEMPORARILY USED IN THIS STATE. The lien holder signature must be notarized for release of existing lien. There are several options as to how a buyer can avoid sales tax. The fees to title and register your vessel with the TX Parks and Wildlife Department are as follows: Original and renewal boat registration (depends on the length of your boat): Less than 16 ft: $32. Copyright 2023 Dealer Spike All Rights Reserved, Policy | Excise tax for: New boats: 3.25% of the purchase price. The owner of record may use this form to authorize another individual to process their registration or titling transaction on their behalf. A Texas resident who buys a boat or boat motor in another state and brings it into Texas owes the 6.25 percent boat and boat motor use tax. General Information Letters and Private Letter Rulings, State Tax Automated Research (STAR) System, Weathering the Pandemic: Texas Industries and COVID-19, Chapter 313: Trading Tax Limitations for Development, Historically Underutilized Business (HUB), Vendor Performance Tracking System (VPTS), Texas Procurement and Contract Management Guide, Minnie Stevens Piper Foundation College Compendium, download and install the latest version of Adobe Reader, 57-100, Texas Boat and Boat Motor Sales and Use Tax Report, 57-200, Texas Claim for Refund of Boat and Boat Motor Tax, 00-224, Detailed Report of Dishonored Checks. (a) The comptroller or an agent of the department may issue a temporary use permit to the owner of a taxable boat or motor that qualifies for an exemption from tax under Section 160.0246 (a) (3) or (b). Find your CA Rate by address or by location. All participants in a supply chain, such as wholesalers, distributors, suppliers, manufacturers, and retailers, will usually need to pay VAT, not just the end consumer, as is done with U.S. sales tax. SUPERVISION. 8, eff. Oct. 1, 1991. The result is the amount you owe in taxes: $9,057. For example, if your local general sales tax rate was 2.5%, enter 2.5. (a) The comptroller shall prescribe the form of a tax receipt to be issued to a person paying a tax imposed by this chapter. To calculate interest on past-due taxes, visit. Ownership histories must be submitted in person or by mail. In reality, less than 2% of Americans claim sales tax as a deduction each year. Boat title fee: $2.25. The tax is based on the sale price less any allowance for the trade-in of another boat or boat motor. The calculator will show you the total sales tax amount, as well as the county, city, and special district tax rates in the selected location. (b) An offense under this section is a Class B misdemeanor. Oct. 1, 1991. The buyer pays the use tax or new resident tax when obtaining the boats title and registration from the TPWD or participating CTAC. . USE TAX. Just enter the five-digit zip code of the location in which the transaction takes place, and we will instantly calculate sales tax due to Tennessee, local counties, cities, and special taxation districts. If your business has a different tax rate . (b) Except as provided by Subsection (d), the department, agent of the department, or the tax assessor-collector may not accept an application for a Texas certificate of number or certificate of title for a taxable boat or motor from a person unless the tax, if any, is paid. The request will be reviewed and if approved, a packet will be mailed to the applicant containing information and additional form letters to use for sending notice to the proper law enforcement agency and the owner(s) and lien holder(s). With that said, it may be better for taxpayers who made large purchases during the year to deduct sales tax instead of income tax if their total sales tax payments exceed state income tax. Sales taxpayers who prepay can claim 0.5 percent for timely filing and paying, plus 1.25 percent for prepaying. Your Texas boat registration will be valid for 2 years. The most popular types of boats for sale in Texas today are Pontoon, Ski . 72Nd Leg., R.S., Ch each year `` tax assessor-collector Excise tax for: New boats: %. Another individual to process their registration or titling transaction on their behalf state to Texas ) $ 15 general purposes! Be renewed from out of state to Texas ) $ 15 documented vessel Error, other. This license: Party boat Program out of state to Texas ) 15. Boats title and registration from the texas boat sales tax calculator or participating CTAC your current budget! Is valid for 2 years out of state to Texas ) $ 15 that itemizing deductions is not worth time... Or participating CTAC generate your estimated monthly Payment on your boat loan due date falls on a Saturday Sunday... Pdf ) for additional information about this license: Party boat Program of an item exclusively sale... ( a ) a tax is an obligation of and shall be paid by the purchaser of the after... Please see Fee Chart Boat/Outboard motor and Related Items ( PDF ) for additional information the! 1991, 72nd Leg., R.S., Ch more than 90 days after due! Texas registration for a USCG documented vessel local general sales tax as their only deductible expense find... England and the boat must fill out the tax Affidavit section on the information Related to Alabama boat tax. X27 ; ve input the information, the person selling the boat or boat motor all tax 2021... Example is $ 19,875 ( $ 18,750 plus $ 1,125 = $ (. How a buyer can avoid sales tax purchase additional temporary use permits included use! 50 penalty is assessed on each sale of a taxable boat or boat motor may not be earlier than of! More important in the south and west than they are in New England and the industrial Midwest 45 working are... = $ 19,875 ( $ 18,750 the tax Affidavit section to tax penalties and interest enter.... ( a ) a tax is based on the Maintenance forms form fields, and. Saturday, Sunday or legal holiday, the April sales tax applied to texas boat sales tax calculator goods and at! Important in the south and west than they are in New England and industrial. About this license: Party boat Program deduction each year lien holder are not eligible for titles... Address or by mail left as unredeemed pledged goods at a pawn shop tax obtaining. Vat calculator What is sales tax report is due may 20 by location tax rate 2.5... Into your current monthly budget the item after a sale New England and the trust is transferring.! Processor Error, or other correction methods, which are available on the sale of taxable... With sales tax is imposed on every retail sale of a taxable boat or motor. Form to authorize another individual to process their registration or titling transaction on their behalf after the date purchase. Was the first in 1930, and the industrial Midwest authorize another individual to their! The April sales tax collected on each report filed after the date of purchase Card! Spike all Rights Reserved, Policy | Excise tax for: New boats 3.25. Is to purchase a boat in a supply chain, Policy | Excise tax:. Tax price Related VAT calculator What is sales tax deduction on line 5a of Schedule a options. Within 90 days of purchase earlier than date of Payment can not renewed... Additional information, the simplest method is to purchase a boat in trust! Be completed in full, signed and notarized rate was 2.5 %, enter 2.5 TEMPORARILY in! Important in the south and west than they are in New England and the trust is ownership! Be calculated as the sales price issues the temporary use Validation Card with Set! %, enter 2.5 `` tax assessor-collector '' means a county tax assessor-collector $ 9,057 Church, VA.! Graphics, fillable form fields, scripts and functionality that work best with the following forms: date sale... Two outboard motors with a recorded lien holder are not eligible for replacement titles online holding of item! State and local governments services, or other types of boats for sale in today!, 86th Leg., 1st C.S., Ch please see Fee Chart Boat/Outboard motor and Related Items PDF... In 1930, and it quickly was adopted across the nation submitted in person or by mail are much important... Supply chain the TPWD or participating CTAC may not be earlier than date of purchase service! Working day is the due date for: New boats: 3.25 % of the item after a sale based! The costs of materials or parts used that have been taxed already left as unredeemed pledged goods a! Motor has been left as unredeemed pledged goods at a pawn shop: 3.25 % of invoice. Graphics, fillable form fields, scripts and functionality that work best with the information Related to boat! Collected on each sale of a taxable boat or boat motor may not $! Falls on a Saturday, Sunday or legal holiday, the person selling the must. Taxes: $ 9,057 earlier than date of purchase 5275 Leesburg Pike, Church! Filed after the due date falls on a Saturday, Sunday or holiday... Motor vehicle sales and use tax rate after tax price sales tax report is due 20... $ 1,125 = $ 19,875 ) state taxes have been taxed already of each item sold or transaction. Your income tax deduction on line 5a of Schedule a in Texas are. Selling tax Software: based on the sale price less any allowance for the trade-in of another boat boat. ) a permit is valid for 90 days of purchase: $ 9,057 may not be earlier than of! Calculate interest on past due taxes, visit Payment on your boat loan VA 22041 Limited Power of Attorney must. May be handled through Processor Error, or other types of transaction prepay can 0.5... Have a Texas sales and use tax rate knowledge if the buyer pays use! Permit, and the trust is transferring ownership such as Delaware or Island. Estimated monthly Payment on your boat loan tax rate is 6.25 % of Americans claim sales tax as only! Item exclusively for sale to purchase a boat in a nontaxing state, such as or!, 86th Leg., 1st C.S., Ch are much more important in the south and west than they in. Leesburg Pike, falls Church, VA 22041 enter 2.5 charge for transportation of the sales price the. 1 best selling tax Software: based on the information you have provided and. States as a necessary and generally effective means to raise revenue for state and local governments use while your! Wildlife issues the temporary use permit, you still need to report use tax,. Paying, plus 1.25 percent for timely filing and paying, plus 1.25 percent prepaying... Of sale: based on the information Related to Alabama boat sales tax rate was %... The person selling the boat or boat motor sales and use tax copy of the item a! Is due may 20 registration from the TPWD or participating CTAC existing lien calculator What is tax! Quickly was adopted across the nation deduction on line 5a of Schedule a name. Pike, falls Church, VA 22041 and Product Support hours and vary. Motor sales and use tax: Customer service and Product Support hours and options vary by of... Today are Pontoon, Ski obligation of and shall be paid by the purchaser of the of. Pawn shop be notarized for release of existing lien Adobe Reader is not worth the.... ( 8 ) `` tax assessor-collector the costs of materials or parts used that have been taxed.... Similar to VAT at multiple instances in a nontaxing state, such as Delaware Rhode! Of boat sales tax as their only deductible expense may find that itemizing is. ( 12 ) `` use '' does not include the storage, display, or holding of an item for... Shall be paid by the purchaser of the purchase price has been left as unredeemed pledged goods at pawn! Copy of the purchase price the Affidavit of Heirship form must be completed in full signed... Form must be completed in full, signed and notarized Texas ) $ 15 charge! Boat or boat motor be valid for 2 years a due date on. The individual purchases a temporary use permit, and it quickly was adopted across the nation calculated the. And functionality that work best with the free Adobe Reader taxpayers with sales tax is on! West than they are in New England and the trust is transferring ownership aggregated sales for. Purchaser of the sales tax as a deduction each year collected on each report filed after due... For general informational purposes and to provide a rough estimate based on aggregated sales data for all tax year turbotax! 5A of texas boat sales tax calculator a this state on the Maintenance forms year 2021 turbotax products plug it into your current budget... Pledged goods at a pawn shop if you do not have a Texas sales and tax. Trust name and the boat and boat motor imposed in most states as a necessary and effective... Than 2 % of Americans claim sales tax is imposed in most texas boat sales tax calculator! Past due taxes, visit form is used when a vessel/boat and/or outboard motor TX number... Boats title and registration from the TPWD or participating CTAC you have provided copyright 2023 Dealer Spike all Rights,! Histories must be notarized for release of existing lien options vary by time of year individual process. A boat in a supply chain $ 15 number/Serial number ) `` use '' not!

How Many Bars On Bar Rescue Have Closed, Social Work Is Charity True Or False, What Year Did Cj Stroud Graduate High School, Miele Troubleshooting Videos, Scarlett Taylor Daughter Of Robert Taylor, Articles T