TAX ON MOTOR VEHICLE BROUGHT INTO STATE BY NEW TEXAS RESIDENT.
Tex. TAX Code § 152.023.
in effect(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.
(b-1) The tax on a motor vehicle eligible to be issued exhibition vehicle specialty license plates under Section 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 Section 152.022 .