[Responsibility2nd]

Texas used to have a sales dollar amount in the title transfer application. Private sellers and buyers would just put “$10.00”. The State got wise to that and now calculates the tax on the fair market value.

https://www.perplexity.ai/search/does-texas-calculate-sales-tax-BjYqFH1ATjuiyMu23y1HTw

[MeneMeneTekelUpharsin]

Yep, the STATE’S fair market value.