Tex. Tax Code § 152.022 · Subchapter B. IMPOSITION OF TAX
TAX ON MOTOR VEHICLE PURCHASED OUTSIDE THIS STATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A use tax is imposed on a motor vehicle purchased at retail sale outside this state and used on the public highways of this state by a Texas resident or other person who is domiciled or doing business in this state.
(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. 7, eff. Aug. 1, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 6, Sec. 2; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.03, eff. Sept. 1, 1991.
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 9ad4ebe4d894ccd30b410075f278fd1d5a03d96e21c5ad02caea1199f8098843
- 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 5 provisions
Provisions in this library whose text cites Tex. Tax Code § 152.022. Each shows the citation as that text prints it.
Tax Code
- Tex. Tax Code § 152.023TAX ON MOTOR VEHICLE BROUGHT INTO STATE BY NEW TEXAS RESIDENT.Printed as Section 152.022
- 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 or 152.022 | Section 152.022
- Tex. Tax Code § 152.043COLLECTION OF TAX ON MOTOR VEHICLES OPERATED BY NONRESIDENTS.Printed as Section 152.022
- Tex. Tax Code § 152.061REGISTRATION OF MOTOR VEHICLE PURCHASED FOR RENTAL.Printed as Sections 152.021 and 152.022
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.