Texas Tax Code - TAX § 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:

(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.