Tex. Tax Code § 152.082 · Subchapter E. EXEMPTIONS
SALE OF MOTOR VEHICLE TO OR USE OF MOTOR VEHICLE BY PUBLIC AGENCY.
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 if the motor vehicle is operated with an exempt license plate issued under Section 502.451, Transportation Code, and is for use by:
(1) a public agency; or
(2) a commercial transportation company to provide transportation services under a contract with:
(A) a board of county school trustees or school district board of trustees under Section 34.008, Education Code; or
(B) the governing body of an open-enrollment charter school.
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. 30.257, eff. Sept. 1, 1997.
Amended by:
Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 19.009, eff. September 1, 2013.
Acts 2015, 84th Leg., R.S., Ch. 844 (S.B. 724), Sec. 1, eff. June 17, 2015.
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 f4d060ad7c0d409f94cc2cce26859214cf3cb704b03b7ebfa1ad32492d95e592
- 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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