Tex. Tax Code § 152.026 · Subchapter B. IMPOSITION OF TAX
TAX ON GROSS RENTAL RECEIPTS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) A tax is imposed on the gross rental receipts from the rental of a rented motor vehicle.
(b) The tax rate is 10 percent of the gross rental receipts from the rental of a rented motor vehicle for 30 days or less and 6-1/4 percent of the gross rental receipts from the rental of a rented motor vehicle for longer than 30 days.
(c) Except for a destroyed motor vehicle or an unrecovered stolen motor vehicle, the total amount of gross rental receipts tax paid by the owner, as defined by Section 152.001(9)(A) of this code, on a motor vehicle registered under Section 152.061 of this code may not be less than an amount equal to the tax that would be imposed by Section 152.021 or 152.022 of this code but for Subsection (d) of this section.
(d) The taxes imposed by Sections 152.021 and 152.022 of this code are not due on a motor vehicle as long as it is registered as a rental vehicle under Section 152.061 of this code.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 8, eff. Aug. 1, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 6, Sec. 3; Acts 1991, 72nd Leg., ch. 16, Sec. 17.04, eff. Aug. 26, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.04, eff. Sept. 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.152.htm
- Text hash
- sha256 c97f92d2b9c4531ed42ec0799a1aa4a4721aaf52bc75b66482a0b6bc37e86e78
- 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
Provisions in this library that the text above cites, as it prints each citation. A range cited as “ss. 61.13-61.16” links its first and last provisions.
Tax Code
- Tex. Tax Code § 152.001DEFINITIONS.Printed as Section 152.001(9)(A)
- Tex. Tax Code § 152.021RETAIL SALES TAX.Printed as Section 152.021 or 152.022 | Sections 152.021 and 152.022
- Tex. Tax Code § 152.022TAX ON MOTOR VEHICLE PURCHASED OUTSIDE THIS STATE.Printed as Section 152.021 or 152.022 | Sections 152.021 and 152.022
- Tex. Tax Code § 152.061REGISTRATION OF MOTOR VEHICLE PURCHASED FOR RENTAL.Printed as Section 152.061
Cited by 7 provisions
Provisions in this library whose text cites Tex. Tax Code § 152.026. Each shows the citation as that text prints it.
Occupations Code
Tax Code
- Tex. Tax Code § 152.046CHANGE IN TAX STATUS OF MOTOR VEHICLE.Printed as Section 152.026 | Section 152.026(c)
- Tex. Tax Code § 152.084RENTAL OF MOTOR VEHICLE TO PUBLIC AGENCY.Printed as Section 152.026
- Tex. Tax Code § 152.085RENTAL OF MOTOR VEHICLE FOR PURPOSES OF RE-RENTAL.Printed as Section 152.026
- Tex. Tax Code § 152.091FARM OR TIMBER USE.Printed as Section 152.026
- Tex. Tax Code § 171.1012DETERMINATION OF COST OF GOODS SOLD.Printed as Section 152.026
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.