Tex. Tax Code § 151.3291 · Subchapter H. EXEMPTIONS
BOATS AND BOAT MOTORS.
Verbatim from the official edition
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The sale, other than the lease or rental, and the storage, use, or other consumption of a taxable boat or motor is exempt from the taxes imposed by this chapter.
(b) In this section, "taxable boat or motor" has the meaning assigned by Section 160.001.
Notes and commentary — not statutory text
History
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.02, eff. Oct. 1, 1991.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm
- Text hash
- sha256 c818867c5f8552851663e320ff0a446e65178bd5198f5416536a6bdf351b91b4
- 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
This section cites
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