Section 152.093 - Motor Vehicles Sold to Certain Licensed Child-Care Facilities(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.Added by Acts 1989, 71st Leg., ch. 1055, Sec. 1, eff. Sept. 1, 1989.