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I don't know TX. but it seems you are confusing tax laws for purchase and lease.
If you lease a vehicle, you don't pay tax on the cost of the vehicle, you pay tax on the amount of vehicle you use. IE, you have a 58% residual, you pay tax only on the 42% of the vehicle you use.
The tax is generally factored into the lease payment, which means, that when the lease transfers, the "buyer" should probably just assume the payments you were making, plus the taxes, which are included in the payment.
But again, I don't know for sure that this is true for Texas. but it is true for everywhere other state I have lived in.
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