Lease buyout residual value

[asfarr86]

I’m not sure - the Admin Code section with the rules doesn’t seem like it has been amended since 2000. There is this other thread on the subject as well:

Texas Sales Tax / Tax Credits / Lease Buyout Question

Hi, Texan here. If I lease a vehicle, and have tax credits applied, then decide to buyout the lease at the end of my lease, do I owe any sales tax when I buyout the lease? I’ve searched for this and haven’t found a very clear answer. Thanks!