Tex. Tax Code § 152.081 · Subchapter E. EXEMPTIONS
DRIVER TRAINING MOTOR VEHICLES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
The taxes imposed by this chapter do not apply to the sale or use of a motor vehicle that is:
(1) owned by a motor vehicle dealer as defined by Section 503.001, Transportation Code;
(2) purchased in this state; and
(3) loaned free of charge by the dealer to a public school for use in an approved standard driver training course.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.256, 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/TX/htm/TX.152.htm
- Text hash
- sha256 a14587d38e4f613a555bfc0e2ed5308d2fe4ac02e12644576aaab850ffef79b2
- 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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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.