States will typically enforce payment of use tax at the time of vehicle registration for vehicles which were recently bought in another state and for which no s

States will typically enforce payment of use tax at the time of vehicle registration for vehicles which were recently bought in another state and for which no sales tax was paid. This happened to me when I moved to Pennsylvania right after I purchased a car. This is one of the few places where use tax laws are not simply a laughable attempt to shame people into paying sales tax on out-of-state purchases. Texas has better tools to prevent sales tax avoidance in this case; the laws exist to protect dealers from having to compete with manufacturers. I suspect that a seller located in Texas may also not be a wholly-owned subsidiary of a company based in another state.