Tex. Tax Code § 152.021 : TAX CODE — STATE TAXATION — SALES, EXCISE, AND USE TAXES — TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES — IMPOSITION OF TAX — Retail Sales Tax
(a) A tax is imposed on every retail sale of every motor vehicle sold in this state. Except as provided by this chapter, the tax is an obligation of and shall be paid by the purchaser of the motor vehicle.
(b) The tax rate is 6-1/4 percent of the total consideration.
Tex. Tax Code § 152.021
For expiration of this section, see Subsection (c)
Acts 1995, 74th Leg., ch. 1015, Sec. 2, eff. Jan. 1, 1996
Acts 1993, 73rd Leg., ch. 29, Sec. 2, eff. Oct. 1, 1993
Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.02, eff. Sept. 1, 1991
Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 6, Sec. 1
Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 6, eff. Aug. 1, 1984
Acts 1981, 67th Leg., p. 1588, ch. 389, Sec. 1, eff. Jan. 1, 1982.