Sec. 152.085. RENTAL OF MOTOR VEHICLE FOR PURPOSES OF RE-RENTAL. (a) The taxes imposed by this chapter on the gross rental receipts from the rental of a motor vehicle do not apply to the rental of a motor vehicle for the purpose of re-rental.
(b) The minimum gross rental receipts tax imposed by Section 152.026 of this code remains the obligation of the owner as defined by Section 152.001(9)(A) of this code. The owner may credit all gross rental receipts taxes paid to the comptroller on the re-rental of a motor vehicle registered under Section 152.061 of this code for the purpose of calculating the amount of minimum gross rental receipts tax due.
(c) A person authorized by Section 152.061 of this code to register motor vehicles for rental may issue an exemption certificate to the owner of the motor vehicle. An owner who takes the certificate in good faith is relieved of the burden of proving that the motor vehicle was rented for purposes of re-rental.
Acts 1981, 67th Leg., p. 1594, ch. 389, Sec. 1, eff. Jan. 1, 1982.
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