Tex. Tax Code § 152.023 — TAX ON MOTOR VEHICLE BROUGHT INTO STATE BY NEW TEXAS RESIDENT

(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 . Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1999, 76th Leg., ch. 1414, Sec. 1, eff. Sept. 1, 1999. Amended by: Acts 2005, 79th Leg., Ch. 700 (S.B. 338 ), Sec. 1, eff. September 1, 2005.