The tax due on a motor vehicle is calculated at the rate in effect on the date the owner purchased the motor vehicle in Texas or the date it was first brought into Texas for use in this state.
The current motor vehicle tax rate is 6.25 percent.
The first Texas motor vehicle sales and use tax rate, in 1941, was 1 percent. The Texas Legislature increased the rate in subsequent years. In 1991, the tax rate was changed to the current rate of 6.25 percent. See the historical rates below.
Date | Tax Rate |
---|---|
05/1/41 – 02/25/50 | 1.00 percent |
03/1/50 – 08/31/59 | 1.10 percent |
09/1/59 – 06/30/63 | 1.50 percent |
07/1/63 – 09/30/68 | 2.00 percent |
10/1/68 – 06/30/71 | 3.00 percent |
07/1/71 – 07/31/84 | 4.00 percent |
08/1/84 – 08/31/87 | 5.00 percent |
09/1/87 – 08/31/91 | 6.00 percent |
09/1/91 – Present | 6.25 percent |
96-254
(09/2021)