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2025 Texas Statutes
Tax Code
Title 2 - State Taxation
Subtitle E - Sales, Excise, and Use Taxes
Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles
Subchapter B. Imposition of Tax
Section 152.024. Tax on an Even Exchange of Motor Vehicles
Universal Citation:
TX Tax Code § 152.024 (2025)
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Sec. 152.024. TAX ON AN EVEN EXCHANGE OF MOTOR VEHICLES. (a) A tax is imposed on each party to a transaction involving the even exchange of two motor vehicles.
(b) The tax on each party is $5.
(c) No transfer of title in an even exchange shall be accomplished until the taxes have been paid.
Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982.
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