Tex. Tax Code § 160.001
This is the official text of Tex. Tax Code § 160.001, part of Texas’s Tax Code — governs state and local taxation.
Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.
§ 160.001. DEFINITIONS.
Official statutory text
In this section:
(1) "Agent of the department" means an agent authorized under Section 31.006, Parks and Wildlife Code.
(2) "Boat" means a vessel not more than 115 feet in length, measured from the tip of the bow in a straight line to the stern.
(3) "Dealer or manufacturer" means a dealer or manufacturer as defined under Section 31.003, Parks and Wildlife Code, who has applied for and holds a current number under Section 31.041, Parks and Wildlife Code.
(4) "Department" means the Parks and Wildlife Department.
(5) "Outboard motor" has the meaning assigned by Section 31.003, Parks and Wildlife Code.
(6) "Retail sale" means a sale of an item other than a sale in which the dealer or manufacturer acquires the item for the exclusive purpose of resale.
(7) "Sale" includes:
(A) an installment and credit sale;
(B) an exchange of property for property or money;
(C) an exchange in which property is transferred but the seller retains title as security for payment of the purchase price; and
(D) any other closed transaction that constitutes a sale.
(8) "Tax assessor-collector" means a county tax assessor-collector.
(9) "Taxable boat or motor" means:
(A) a boat other than a canoe, kayak, rowboat, raft, punt, or other vessel designed to be propelled by paddle, oar, or pole; or
(B) an outboard motor.
(10) "Seller-financed sale" means a retail sale of a taxable boat or boat motor in which the seller collects all or part of the total consideration in periodic payments and retains a lien on the boat or boat motor until all payments have been received. The term does not include a retail sale of a taxable boat or boat motor in which a person other than the seller provides the consideration for the sale and retains a lien on the boat or boat motor as collateral.
(11) "Title" means the certificate of title document as provided for under Chapter 31, Parks and Wildlife Code.
(12) "Use" does not include the storage, display, or holding of an item exclusively for sale.
(1) "Agent of the department" means an agent authorized under Section 31.006, Parks and Wildlife Code.
(2) "Boat" means a vessel not more than 115 feet in length, measured from the tip of the bow in a straight line to the stern.
(3) "Dealer or manufacturer" means a dealer or manufacturer as defined under Section 31.003, Parks and Wildlife Code, who has applied for and holds a current number under Section 31.041, Parks and Wildlife Code.
(4) "Department" means the Parks and Wildlife Department.
(5) "Outboard motor" has the meaning assigned by Section 31.003, Parks and Wildlife Code.
(6) "Retail sale" means a sale of an item other than a sale in which the dealer or manufacturer acquires the item for the exclusive purpose of resale.
(7) "Sale" includes:
(A) an installment and credit sale;
(B) an exchange of property for property or money;
(C) an exchange in which property is transferred but the seller retains title as security for payment of the purchase price; and
(D) any other closed transaction that constitutes a sale.
(8) "Tax assessor-collector" means a county tax assessor-collector.
(9) "Taxable boat or motor" means:
(A) a boat other than a canoe, kayak, rowboat, raft, punt, or other vessel designed to be propelled by paddle, oar, or pole; or
(B) an outboard motor.
(10) "Seller-financed sale" means a retail sale of a taxable boat or boat motor in which the seller collects all or part of the total consideration in periodic payments and retains a lien on the boat or boat motor until all payments have been received. The term does not include a retail sale of a taxable boat or boat motor in which a person other than the seller provides the consideration for the sale and retains a lien on the boat or boat motor as collateral.
(11) "Title" means the certificate of title document as provided for under Chapter 31, Parks and Wildlife Code.
(12) "Use" does not include the storage, display, or holding of an item exclusively for sale.
Status: in_force · Read it on the official government site
Need a lawyer in Texas?
Find a Texas lawyer
About this page: Statute text is reproduced from official government publishers via the
Open US Law dataset
(Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine
(Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.