Sec. 152.028. USE TAX ON MOTOR VEHICLE BROUGHT BACK INTO STATE. (a) A use tax is imposed on the operator of a motor vehicle that was purchased tax-free under Section 152.092 of this code and that is brought back into this state for use on the public highways of this state. The tax is imposed at the time the motor vehicle is brought back into this state.
(b) The tax rate is 6-1/4 percent of the total consideration.
Added by Acts 1983, 68th Leg., p. 722, ch. 167, Sec. 2, eff. May 20, 1983. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 10, eff. Aug. 1, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 6, Sec. 4; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.05, eff. Sept. 1, 1991; Acts 1997, 75th Leg., ch. 1040, Sec. 27, eff. Oct. 1, 1997.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles
Subchapter B. Imposition of Tax
Section 152.021. Retail Sales Tax
Section 152.0215. Texas Emissions Reduction Plan Surcharge
Section 152.022. Tax on Motor Vehicle Purchased Outside This State
Section 152.023. Tax on Motor Vehicle Brought Into State by New Texas Resident
Section 152.024. Tax on an Even Exchange of Motor Vehicles
Section 152.025. Tax on Gift of Motor Vehicle
Section 152.026. Tax on Gross Rental Receipts
Section 152.027. Tax on Metal Dealer Plates
Section 152.028. Use Tax on Motor Vehicle Brought Back Into State