Texas Tax Code

§ 152.088 — MOTOR VEHICLES USED FOR RELIGIOUS PURPOSES

TX § 152.088Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES · Art. E. EXEMPTIONS

Statute text

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The taxes imposed by this chapter do not apply to the sale or use of or the receipts from the rental of a motor vehicle that is used for religious purposes.

Legislative history

Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982.