Texas Tax Code

§ 152.093 — MOTOR VEHICLES SOLD TO CERTAIN LICENSED CHILD-CARE FACILITIES

TX § 152.093Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES · Art. E. EXEMPTIONS

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(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

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