Section 152.022 - Tax on Motor Vehicle Purchased Outside This State(a) A use tax is imposed on a motor vehicle purchased at retail sale outside this state and used on the public highways of this state by a Texas resident or other person who is domiciled or doing business in this state.(b) The tax rate is 6-1/4 percent of the total consideration. Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.03, eff. Sept. 1, 1991 Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 6, Sec. 2 Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 7, eff. Aug. 1, 1984 Acts 1981, 67th Leg., p. 1588, ch. 389, Sec. 1, eff. Jan. 1, 1982.