{"data":{"id":"us-tx/tex.-tax-code-152.022","jurisdiction":"us-tx","citation":"Tex. Tax Code § 152.022","heading":"TAX ON MOTOR VEHICLE PURCHASED OUTSIDE THIS STATE.","body":"(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.\n(b) The tax rate is 6-1/4 percent of the total consideration.\nActs 1981, 67th Leg., p. 1588, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 7, eff. Aug. 1, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 6, Sec. 2; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.03, eff. Sept. 1, 1991.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES","SUBCHAPTER B. IMPOSITION OF TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm#152.022","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"7c015b3f29ad6711c3ccf372f8ebcc6b0727742c7b6abe58b096429d3b7bcfda","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-152.0215","next":"us-tx/tex.-tax-code-152.023"},"notice":"GroundRules: Original legal text. Not legal advice."}