(a) A use tax is imposed on each person to whom is issued a metal dealer’s plate authorized by Chapter 503, Transportation Code.
(b) The tax is $25 for each plate issued.

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Terms Used In Texas Tax Code 152.027

  • 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

(c) The tax imposed by this section is in lieu of any other tax imposed by this chapter.


Text of section effective until July 01, 2025