Tex. Loc. Gov't Code § 334.109 · Subchapter E. SHORT-TERM MOTOR VEHICLE RENTAL TAX
GROSS RECEIPTS PRESUMED SUBJECT TO TAX.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
All gross receipts of an owner of a motor vehicle from the rental of the motor vehicle are presumed to be subject to the tax imposed by this subchapter, except for gross receipts for which the owner has accepted in good faith a properly completed exemption certificate.
Notes and commentary — not statutory text
History
Added by Acts 1997, 75th Leg., ch. 551, Sec. 1, eff. Sept. 1, 1997.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/LG/htm/LG.334.htm
- Text hash
- sha256 fef3039dfec70282f719e7c798e1271baeccccf51c250e64d39e79942aecd19f
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.