Sec. 160.023. NEW RESIDENT. (a) A use tax is imposed on a new resident of this state who brings into this state for use in this state a taxable boat or motor that has been purchased and owned by the new resident in any other state or foreign country.
(b) The tax is $15 for each taxable boat or motor.
(c) The tax imposed by this section is in lieu of the tax imposed by Section 160.022.
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors
Subchapter B. Imposition of Tax
Section 160.021. Retail Sales Tax
Section 160.0245. Exemption for Emergency Service Organizations
Section 160.0246. Exemption for Certain Boats and Motors Temporarily Used in This State
Section 160.0247. Temporary Use Permit