Tax Code › Title 2 › Chapter 151 › Subchapter H

Texas Tax Code § 151.3291

Boats and Boat Motors

Limited Sales, Excise, and Use Tax · Exemptions

(a) The sale, other than the lease or rental, and the storage, use, or other consumption of a taxable boat or motor is exempt from the taxes imposed by this chapter.

(b) In this section, "taxable boat or motor" has the meaning assigned by Section 160.001.

Official text of the Texas Tax Code as published by the Texas Legislative Council.

Official source
Legislative history

Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.02, eff. Oct. 1, 1991.

This section refers to

§ 160.001