Texas Tax Code 152.022 – Tax On Motor Vehicle Purchased Outside This State
Current as of: 2024 | Check for updates
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(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.
Terms Used In Texas Tax Code 152.022
- 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