Tex. Tax Code § 152.084 · Subchapter E. EXEMPTIONS
RENTAL OF MOTOR VEHICLE TO PUBLIC AGENCY.
Text — Current through the 89th 2nd Called Legislative Session, 2025
The taxes imposed by this chapter do not apply to the rental of a motor vehicle to a public agency. The tax which would have been remitted on gross rental receipts without this exemption shall be deemed to have been remitted for the purpose of calculating the minimum gross rental receipts tax imposed by Section 152.026 of this code.
Notes and commentary — not statutory text
History
Acts 1981, 67th Leg., p. 1594, ch. 389, Sec. 1, eff. Jan. 1, 1982.
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 a66d53a2c927c4948c3186c9a7a97553df63253496ce7e22a7c27514afc422cf
- 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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