Tax Code › Title 2 › Chapter 152 › Subchapter E

Texas Tax Code § 152.081

Driver Training Motor Vehicles

Taxes on Sale, Rental, and Use of Motor Vehicles · Exemptions

The taxes imposed by this chapter do not apply to the sale or use of a motor vehicle that is:

(1) owned by a motor vehicle dealer as defined by Section 503.001, Transportation Code;

(2) purchased in this state; and

(3) loaned free of charge by the dealer to a public school for use in an approved standard driver training course.

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

Official source
Legislative history

Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.256, eff. Sept. 1, 1997.

Other codes referenced

Transp. § 503.001

Sections that refer to this one

Loc. Gov't § 334.107