Tex. Tax Code § 152.082
This is the official text of Tex. Tax Code § 152.082, part of Texas’s Tax Code — governs state and local taxation.
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§ 152.082. SALE OF MOTOR VEHICLE TO OR USE OF MOTOR VEHICLE BY PUBLIC AGENCY.
Official statutory text
The taxes imposed by this chapter do not apply to the sale or use of a motor vehicle if the motor vehicle is operated with an exempt license plate issued under Section 502.451, Transportation Code, and is for use by:
(1) a public agency; or
(2) a commercial transportation company to provide transportation services under a contract with:
(A) a board of county school trustees or school district board of trustees under Section 34.008, Education Code; or
(B) the governing body of an open-enrollment charter school.
(1) a public agency; or
(2) a commercial transportation company to provide transportation services under a contract with:
(A) a board of county school trustees or school district board of trustees under Section 34.008, Education Code; or
(B) the governing body of an open-enrollment charter school.
Status: in_force · Read it on the official government site
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