Texas Statutes
§ 160.022 — USE TAX.
Texas § 160.022
JurisdictionTexas
Code TXTax Code
This text of Texas § 160.022 (USE TAX.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Tax Code Code Ann. § 160.022 (2026).
Text
Sec. 160.022. USE TAX.
(a)A use tax is imposed on a taxable boat or motor purchased at retail outside this state and used in this state or brought into this state for use by a Texas resident or other person who is domiciled or doing business in this state. The tax is an obligation of and shall be paid by the person who uses the boat or motor in this state or brings the boat or motor into this state.
(b)The tax rate is 6-1/4 percent of the total consideration.
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Legislative History
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.
Nearby Sections
15
§ 160.001
DEFINITIONS.§ 160.002
TOTAL CONSIDERATION.§ 160.003
SUPERVISION.§ 160.021
RETAIL SALES TAX.§ 160.022
USE TAX.§ 160.023
NEW RESIDENT.§ 160.024
EXEMPTION.§ 160.0247
TEMPORARY USE PERMIT.§ 160.025
CREDIT FOR OTHER TAXES.§ 160.026
LIMITATION ON AMOUNT OF TAX.§ 160.041
COLLECTION PROCEDURE.§ 160.042
REQUIRED AFFIDAVITS.§ 160.043
PAYMENT BY SELLER.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 160.022, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/160.022.