Principle Criteria
Free Enterprise
Property Rights
Personal Responsibility
Limited Government
Individual Liberty
Digest
HB 1864 exempts new Texas residents from paying the state’s use tax on motor vehicles brought into Texas if the vehicle was previously purchased in Texas through a retail sale and the required sales tax was already paid at the time of purchase. The exemption applies only to tax liabilities arising after the bill’s effective date of September 1, 2025. Tax liabilities incurred before this date remain subject to existing laws.
Author (1)
Co-Author (21)