Sec. 160.022.  USE TAX.  (a)  A use tax is imposed on a taxable boat or motor purchased at retail outside this state and used in this state or brought into this state for use by a Texas resident or other person who is domiciled or doing business in this state.  The tax is an obligation of and shall be paid by the person who uses the boat or motor in this state or brings the boat or motor into this state.
(b)  The tax rate is 6-1/4 percent of the total consideration.
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.