Quote Originally Posted by rich grsc View Post
Do you pay tax on a new car when you buy it? This is no different.
Actually, It is different in Texas.

Consistent with his link to the Comptroller site and my experience registering in 2017, there is (from the State website) "No motor vehicle tax is due upon the initial titling or registration of a homemade or shop-made motor vehicle by the manufacturer or individual who actually built the vehicle, as no sale of a motor vehicle has occurred."