Tex. Tax Code § 152.021 · Subchapter B. IMPOSITION OF TAX
RETAIL SALES TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A tax is imposed on every retail sale of every motor vehicle sold in this state. Except as provided by this chapter, the tax is an obligation of and shall be paid by the purchaser of the motor vehicle.
(b) The tax rate is 6-1/4 percent of the total consideration.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1588, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 6, eff. Aug. 1, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 6, Sec. 1; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.02, eff. Sept. 1, 1991; Acts 1993, 73rd Leg., ch. 29, Sec. 2, eff. Oct. 1, 1993; Acts 1995, 74th Leg., ch. 1015, Sec. 2, eff. Jan. 1, 1996.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm
- Text hash
- sha256 7f154ffb2cbd08a4b05dec373258f9e7eeb4cea6b7dab3d3b430a11dcda2aeed
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Cited by 8 provisions
Provisions in this library whose text cites Tex. Tax Code § 152.021. Each shows the citation as that text prints it.
Tax Code
- Tex. Tax Code § 152.026TAX ON GROSS RENTAL RECEIPTS.Printed as Section 152.021 or 152.022 | Sections 152.021 and 152.022
- Tex. Tax Code § 152.041GENERAL COLLECTION PROCEDURE.Printed as Section 152.021 | Section 152.021 or 152.022
- Tex. Tax Code § 152.0411COLLECTION BY SELLERS.Printed as Section 152.021
- Tex. Tax Code § 152.061REGISTRATION OF MOTOR VEHICLE PURCHASED FOR RENTAL.Printed as Sections 152.021 and 152.022
- Tex. Tax Code § 152.069REGISTRATION OF MOTOR VEHICLE USING SELLER-FINANCING.Printed as Section 152.021
- Tex. Tax Code § 152.083LEASE OF MOTOR VEHICLE TO PUBLIC AGENCY.Printed as Section 152.021(b)
- Tex. Tax Code § 152.089EXEMPT VEHICLES.Printed as Section 152.021(b)
- Tex. Tax Code § 152.091FARM OR TIMBER USE.Printed as Section 152.021(b)
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.