Tex. Tax Code § 152.023 · Subchapter B. IMPOSITION OF TAX
TAX ON MOTOR VEHICLE BROUGHT INTO STATE BY NEW TEXAS RESIDENT.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A use tax is imposed on a new resident of this state who brings into this state a motor vehicle:
(1) that has been registered previously in the new resident's name in any other state or foreign country; or
(2) that the person leased in another state or foreign country.
(b) Except as provided by Subsection (b-1), the tax is $90 for each vehicle.
(b-1) The tax on a motor vehicle eligible to be issued exhibition vehicle specialty license plates under Section 504.502, Transportation Code, is equal to the lesser of $90 or 6.25 percent of the total consideration.
(c) The tax imposed by this section is in lieu of the tax imposed by Section 152.022.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 1414, Sec. 1, eff. Sept. 1, 1999.
Amended by:
Acts 2005, 79th Leg., Ch. 700 (S.B. 338), Sec. 1, eff. September 1, 2005.
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 6b8773cbba954f311609b75f394a2670c74f913df5e18e45c7050d3d472cd2d6
- 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
This section cites
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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.