Under current law, when a new Texas resident brings into the state a motor vehicle that has been registered or leased in his or her name in another state or nation, the new resident is subject to a use tax of $90 per motor vehicle. Senate Bill 338 amends the Tax Code to establish a use tax amount equal to the lesser of $90 or 6.25 percent of the total consideration for certain vehicles that are not used for regular transportation. This amount applies to former military vehicles, and to cars, trucks, and motorcycles that are at least 25 years old, if they do not carry advertising and are collector's items used exclusively for exhibitions, parades, and similar functions.