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Texas · Through 89th 2nd Called Legislative Session, 2025

Tex. Tax Code § 152.024: TAX ON AN EVEN EXCHANGE OF MOTOR VEHICLES.

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Where this section sits in the code
  1. TAX CODE
  2. TITLE 2. STATE TAXATION
  3. SUBTITLE E. SALES, EXCISE, AND USE TAXES
  4. CHAPTER 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES
  5. SUBCHAPTER B. IMPOSITION OF TAX

(a) A tax is imposed on each party to a transaction involving the even exchange of two motor vehicles.

(b) The tax on each party is $5.

(c) No transfer of title in an even exchange shall be accomplished until the taxes have been paid.

Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982.

Collected 2026-08-27T01:47:41Z. Source file · JSON

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