Tax Code › Title 2 › Chapter 152 › Subchapter B
Texas Tax Code § 152.027
Taxes on Sale, Rental, and Use of Motor Vehicles · 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.
Official text of the Texas Tax Code as published by the Texas Legislative Council.
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.
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.
