Texas Tax Code
§ 151.3291 — BOATS AND BOAT MOTORS
TX § 151.3291Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 151. LIMITED SALES, EXCISE, AND USE TAX · Art. H. EXEMPTIONS
Statute text
View on source(a)The sale, other than the lease or rental, and the storage, use, or other consumption of a taxable boat or motor is exempt from the taxes imposed by this chapter.
(b)In this section, "taxable boat or motor" has the meaning assigned by Section 160.001.
Legislative history
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.02, eff. Oct. 1, 1991.