Tex. Tax Code § 160.022 · Subchapter B. IMPOSITION OF TAX
USE TAX.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(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. The tax is an obligation of and shall be paid by the person who uses the boat or motor in this state or brings the boat or motor into this state.
(b) The tax rate is 6-1/4 percent of the total consideration.
Notes and commentary — not statutory text
History
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 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.160.htm
- Text hash
- sha256 c87105f3b3339691b81dbc950297f1dfb32bf788130d4e1e653d2f36dfcc5dc5
- 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 4 provisions
Provisions in this library whose text cites Tex. Tax Code § 160.022. Each shows the citation as that text prints it.
Tax Code
- Tex. Tax Code § 160.023NEW RESIDENT.Printed as Section 160.022
- Tex. Tax Code § 160.0246EXEMPTION FOR CERTAIN BOATS AND MOTORS TEMPORARILY USED IN THIS STATE.Printed as Section 160.022
- Tex. Tax Code § 160.025CREDIT FOR OTHER TAXES.Printed as Section 160.022
- Tex. Tax Code § 160.041COLLECTION PROCEDURE.Printed as Section 160.022 or 160.023
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.