TAX ON DEALER PLATES.
Tex. TAX Code § 152.027.
in effect(a) A use tax is imposed on each person to whom is issued a dealer's plate under Section 503.061 or 503.0615 , Transportation Code.
(b) The tax is $25 for each plate issued.
(c) The tax imposed by this section is in lieu of any other tax imposed by this chapter.
