Tex. Tax Code § 152.093 · Subchapter E. EXEMPTIONS
MOTOR VEHICLES SOLD TO CERTAIN LICENSED CHILD-CARE FACILITIES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The taxes imposed by this chapter do not apply to a motor vehicle:
(1) purchased, used, or rented by a qualified residential child-care facility; and
(2) intended for use primarily in transporting the children residing in the facility under a state license.
(b) In this section, "qualified residential child-care facility" means a child-care facility:
(1) licensed under Chapter 42, Human Resources Code, to provide residential care 24 hours a day to both:
(A) children who do not require specialized services or treatment; and
(B) children who are emotionally disturbed; and
(2) in which children of both classifications listed in Subdivision (1) are permitted by the license to live together in a single residential group.
Notes and commentary — not statutory text
History
Added by Acts 1989, 71st Leg., ch. 1055, Sec. 1, eff. Sept. 1, 1989.
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 622006e5fef8e08ad678195793f3f3f4f1b504531fad11fc2b1173fcc9be12f5
- 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.
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.