Texas Tax Code

§ 160.0246 — EXEMPTION FOR CERTAIN BOATS AND MOTORS TEMPORARILY USED IN THIS STATE

TX § 160.0246Title 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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(a)The taxes imposed by this chapter do not apply to the sale of a taxable boat or motor if:

(1)the boat or motor is sold in this state for use in another state or nation and is removed from this state not more than 10 days after the date of purchase;

(2)the boat or motor:

(A)is sold in this state for use in another state or nation;

(B)not later than the 10th day after the date the boat or motor is purchased, is docked at or placed in a boat repair facility registered with the comptroller for repairs or modifications;

(C)is not used by a person while it is being repaired or modified, except as necessary to test the repairs or modifications; and

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Legislative history

Added by Acts 2019, 86th Leg., R.S., Ch. 1249 (H.B. 4032), Sec. 9, eff. September 1, 2019.