Section 152.021 - Retail Sales Tax(a) A tax is imposed on every retail sale of every motor vehicle sold in this state. Except as provided by this chapter, the tax is an obligation of and shall be paid by the purchaser of the motor vehicle.(b) The tax rate is 6-1/4 percent of the total consideration.For expiration of this section, see Subsection (c) Acts 1995, 74th Leg., ch. 1015, Sec. 2, eff. Jan. 1, 1996 Acts 1993, 73rd Leg., ch. 29, Sec. 2, eff. Oct. 1, 1993 Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.02, eff. Sept. 1, 1991 Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 6, Sec. 1 Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 6, eff. Aug. 1, 1984 Acts 1981, 67th Leg., p. 1588, ch. 389, Sec. 1, eff. Jan. 1, 1982.