(a) The taxes imposed by this chapter do not apply to a motor vehicle:
(1) purchased, used, or rented by a qualified residential child-care facility; and
(2) intended for use primarily in transporting the children residing in the facility under a state license.
(b) In this section, "qualified residential child-care facility" means a child-care facility:
(1) licensed under Chapter 42, Human Resources Code, to provide residential care 24 hours a day to both:
(A) children who do not require specialized services or treatment; and
(B) children who are emotionally disturbed; and
(2) in which children of both classifications listed in Subdivision (1) are permitted by the license to live together in a single residential group.
Official text of the Texas Tax Code as published by the Texas Legislative Council.