Texas Tax Code - TAX § 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.