Tex. Tax Code § 152.095 · Subchapter E. EXEMPTIONS
MOTOR VEHICLES USED BY PROVIDER OF HOUSING AND RELATED SERVICES.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The taxes imposed by this chapter do not apply to the sale, use, or rental of a motor vehicle that is:
(1) purchased, used, or rented by a provider of housing and related services; and
(2) used primarily to provide housing for individuals at a location owned or controlled by the provider.
(b) In this section, "provider of housing and related services" means an entity that:
(1) is described by Section 151.310(a); and
(2) provides housing and related services to individuals who:
(A) are experiencing homelessness and have a disabling condition; and
(B) have continuously experienced homelessness for at least one year or had at least four episodes of homelessness in the preceding three years.
Notes and commentary — not statutory text
History
Added by Acts 2025, 89th Leg., R.S., Ch. 651 (H.B. 4226), Sec. 1, eff. September 1, 2025.
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 67fd2f48446d4b1fe85c9db3544fbc4e551d078c961bd5daee5bf6f43888612c
- 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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