TAX ON MOTOR VEHICLE PURCHASED OUTSIDE THIS STATE.

Tex. TAX Code § 152.022.
in effect
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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.
Source: TX Statutes (Official Site)URL: https://statutes.capitol.texas.gov/Fetched: 6/29/2026

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