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

Tex. Tax Code § 152.027: TAX ON DEALER PLATES.

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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 use tax is imposed on each person to whom is issued a dealer's plate under Section 503.061 or 503.0615, Transportation Code.

(b) The tax is $25 for each plate issued.

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

Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 9, eff. Aug. 1, 1984; Acts 1997, 75th Leg., ch. 165, Sec. 30.252, eff. Sept. 1, 1997.

Amended by:

Acts 2023, 88th Leg., R.S., Ch. 668 (H.B. 718), Sec. 1, eff. July 1, 2025.

Acts 2023, 88th Leg., R.S., Ch. 668 (H.B. 718), Sec. 2, eff. July 1, 2025.

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

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