Tex. Tax Code § 152.095
This is the official text of Tex. Tax Code § 152.095, part of Texas’s Tax Code — governs state and local taxation.
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§ 152.095. MOTOR VEHICLES USED BY PROVIDER OF HOUSING AND RELATED SERVICES.
Official statutory text
(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:
(A) are experiencing homelessness and have a disabling condition; and
(B) have continuously experienced homelessness for at least one year or had at least four episodes of homelessness in the preceding three years.
(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:
(A) are experiencing homelessness and have a disabling condition; and
(B) have continuously experienced homelessness for at least one year or had at least four episodes of homelessness in the preceding three years.
Status: in_force · Read it on the official government site
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