Texas Tax Code
§ 152.095 — MOTOR VEHICLES USED BY PROVIDER OF HOUSING AND RELATED SERVICES
TX § 152.095Title 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
View on source(a)The taxes imposed by this chapter do not apply to the sale, use, or rental of a motor vehicle that is:
(1)purchased, used, or rented by a provider of housing and related services; and
(2)used primarily to provide housing for individuals at a location owned or controlled by the provider.
(b)In this section, "provider of housing and related services" means an entity that:
(1)is described by Section 151.310(a); and
(2)provides housing and related services to individuals who:
…
Legislative history
Added by Acts 2025, 89th Leg., R.S., Ch. 651 (H.B. 4226), Sec. 1, eff. September 1, 2025.