Texas Tax Code

§ 152.001 — DEFINITIONS

TX § 152.001Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES · Art. A. GENERAL PROVISIONS

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In this chapter:

(1)"Sale" includes:

(A)an installment and credit sale;

(B)an exchange of property for property or money;

(C)an exchange in which property is transferred but the seller retains title as security for payment of the purchase price;

(D)a transaction in which a motor vehicle is transferred to another person without payment of consideration and that does not qualify as a gift under Section 152.025; and

…

Legislative history

Acts 2009, 81st Leg., R.S., Ch. 686 (H.B. 2654), Sec. 1, eff. September 1, 2009. Acts 2011, 82nd Leg., R.S., Ch. 566 (H.B. 3182), Sec. 2, eff. September 1, 2011. Acts 2015, 84th Leg., R.S., Ch. 172 (H.B. 2400), Sec. 1, eff. September 1, 2015. Acts 2017, 85th Leg., R.S., Ch. 989 (H.B. 897), Sec. 1, eff. September 1, 2017. Acts 2019, 86th Leg., R.S., Ch. 196 (H.B. 2338), Sec. 1, eff. September 1, 2019.