Texas Tax Code 152.023 – Tax On Motor Vehicle Brought Into State by New Texas Resident
Current as of: 2024 | Check for updates
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(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.
Terms Used In Texas Tax Code 152.023
- Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005
(b-1) The tax on a motor vehicle eligible to be issued exhibition vehicle specialty license plates under § 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 § 152.022.