Tex. Tax Code § 160.0245 · Subchapter B. IMPOSITION OF TAX
EXEMPTION FOR EMERGENCY SERVICE ORGANIZATIONS.
Text — Current through the 89th 2nd Called Legislative Session, 2025
The taxes imposed by this chapter do not apply to the sale of a taxable boat or motor to or to the use of a taxable boat or motor by a volunteer fire department or other department, company, or association organized for the purpose of answering fire alarms and extinguishing fires or for the purpose of answering fire alarms, extinguishing fires, and providing emergency medical services, the members of which receive no compensation or only nominal compensation for their services rendered, if the boat or motor is used exclusively by the department, company, or association.
Notes and commentary — not statutory text
History
Added by Acts 2001, 77th Leg., ch. 190, Sec. 1, eff. May 21, 2001.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.160.htm
- Text hash
- sha256 78d255b7e2453d5dac58702cda1f5a70e9e60a3105c4b6523da06f7abace8b94
- 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
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.