In this subchapter:
(1) "Distributor" means a person that distributes off-highway vehicles and is required to hold a distributor's license under Chapter 2301, Occupations Code.
(1-a) "Manufacturer" means a person that manufactures off-highway vehicles and is required to hold a manufacturer's license under Chapter 2301, Occupations Code.
(2) "New off-highway vehicle" means an off-highway vehicle that has not been the subject of a retail sale.
(3) "Off-highway vehicle" has the meaning assigned by Section 501.0301, Transportation Code.
Official text of the Texas Tax Code as published by the Texas Legislative Council.