(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.
Official text of the Texas Tax Code as published by the Texas Legislative Council.