Tex. Tax Code § 152.082

Current with legislation from the 2023 Regular and Special Sessions signed by the Governor as of November 21, 2023.
Section 152.082 - Sale of Motor Vehicle to or Use of Motor Vehicle By Public Agency

The taxes imposed by this chapter do not apply to the sale or use of a motor vehicle if the motor vehicle is operated with an exempt license plate issued under Section 502.451, Transportation Code, and is for use by:

(1) a public agency; or
(2) a commercial transportation company to provide transportation services under a contract with:
(A) a board of county school trustees or school district board of trustees under Section 34.008, Education Code; or
(B) the governing body of an open-enrollment charter school.

Tex. Tax Code § 152.082

Acts 2015, 84th Leg., R.S., Ch. 844 (S.B. 724), Sec. 1, eff. June 17, 2015
Amended by: Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093), Sec. 19.009, eff. September 1, 2013
Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.257, eff. Sept. 1, 1997
Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982.