Sec. 152.081. DRIVER TRAINING MOTOR VEHICLES. The taxes imposed by this chapter do not apply to the sale or use of a motor vehicle that is:
(1) owned by a motor vehicle dealer as defined by Section 503.001, Transportation Code;
(2) purchased in this state; and
(3) loaned free of charge by the dealer to a public school for use in an approved standard driver training course.
Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.256, eff. Sept. 1, 1997.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles
Section 152.081. Driver Training Motor Vehicles
Section 152.082. Sale of Motor Vehicle to or Use of Motor Vehicle by Public Agency
Section 152.083. Lease of Motor Vehicle to Public Agency
Section 152.084. Rental of Motor Vehicle to Public Agency
Section 152.085. Rental of Motor Vehicle for Purposes of Re-Rental
Section 152.086. Motor Vehicles Driven by Handicapped Persons
Section 152.087. Fire Trucks and Emergency Medical Services Vehicles
Section 152.088. Motor Vehicles Used for Religious Purposes
Section 152.089. Exempt Vehicles
Section 152.090. Certain Hydrogen-Powered Motor Vehicles
Section 152.091. Farm or Timber Use
Section 152.092. Motor Vehicles Transported Out of State
Section 152.093. Motor Vehicles Sold to Certain Licensed Child-Care Facilities