A credit is allowed to a person, firm, or corporation that, as a purchaser, has paid legally imposed sales or use tax to another state on a motor vehicle that later becomes subject to the Texas Motor Vehicle Use Tax. The credit allowed is the amount of the prior payment to the other state. Credit is not allowed against the $90 new resident tax. If a motor vehicle purchased tax-free for use solely outside the state is later used inside the state, use tax is due on the original purchase price; however, credit is allowed in the amount of a legally imposed sales or use tax paid to another state.

Source Note:The provisions of this §3.61 adopted to be effective January 1, 1976; amended to be effective December 20, 1978, 3 TexReg 4189; amended to be effective February 13, 1984, 9 TexReg 579; amended to be effective March 19, 2000, 25 TexReg 2154.