Tex. Tax Code § 160.0246 · Subchapter B. IMPOSITION OF TAX
EXEMPTION FOR CERTAIN BOATS AND MOTORS TEMPORARILY USED IN THIS STATE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) The taxes imposed by this chapter do not apply to the sale of a taxable boat or motor if:
(1) the boat or motor is sold in this state for use in another state or nation and is removed from this state not more than 10 days after the date of purchase;
(2) the boat or motor:
(A) is sold in this state for use in another state or nation;
(B) not later than the 10th day after the date the boat or motor is purchased, is docked at or placed in a boat repair facility registered with the comptroller for repairs or modifications;
(C) is not used by a person while it is being repaired or modified, except as necessary to test the repairs or modifications; and
(D) is removed from this state not more than 20 days after the date the repairs or modifications are finished; or
(3) the boat or motor:
(A) is sold in this state for use in another state or nation;
(B) displays a permit described by Section 160.0247 at all times after the boat or motor is purchased until the boat or motor is removed from this state; and
(C) is removed from this state not more than 90 days after the date of purchase.
(b) The tax imposed by Section 160.022 does not apply to a taxable boat or motor used in this state or brought into this state for use if the boat or motor:
(1) has a current certificate of number issued under any federal law or a federally approved numbering system of another state;
(2) displays a permit described by Section 160.0247 at all times while the boat or motor is located in this state; and
(3) is removed from this state not more than 90 days after the date the boat or motor is brought into this state.
(c) The comptroller shall adopt rules and procedures to implement this section and Section 160.0247.
Notes and commentary — not statutory text
History
Added by Acts 2019, 86th Leg., R.S., Ch. 1249 (H.B. 4032), Sec. 9, eff. September 1, 2019.
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 6efd45dfcedb7d60f9d7d974141bec958fd4e9205eca25c963742a49e21a53c4
- 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.
Cited by 1 provision
Provisions in this library whose text cites Tex. Tax Code § 160.0246. Each shows the citation as that text prints it.
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.