Tex. Tax Code § 152.081

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.

Section 152.081 - Driver Training Motor Vehicles

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.

Tex. Tax Code § 152.081

Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.256, eff. Sept. 1, 1997

Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982.