Texas Tax Code

§ 160.024 — EXEMPTION

TX § 160.024Title 2. STATE TAXATION · Part E. SALES, EXCISE, AND USE TAXES · Ch. 160. TAXES ON SALES AND USE OF BOATS AND BOAT MOTORS · Art. B. IMPOSITION OF TAX

Statute text

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The taxes imposed by this chapter do not apply to the sale of a taxable boat or motor or to the use of a taxable boat or motor by this state or its political subdivisions or the federal government.

Legislative history

Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.