Exempts new Texas residents from use tax on vehicles previously taxed in Texas.

The bill amends the Tax Code to exempt new Texas residents from the use tax on motor vehicles they bring into the state if those vehicles were previously purchased in Texas and the sales tax was paid. This exemption applies only to vehicles bought at retail sale in Texas and taxed under Section 152.021. The changes do not affect tax liabilities that accrued before the bill's effective date of September 1, 2025.

Exempts new Texas residents from use tax on vehicles previously taxed in Texas.

The bill amends the Tax Code to exempt new Texas residents from the use tax on motor vehicles they bring into the state if those vehicles were previously purchased in Texas and the sales tax was paid. This exemption applies only to vehicles bought at retail sale in Texas and taxed under Section 152.021. The changes do not affect tax liabilities that accrued before the bill's effective date of September 1, 2025.