Sec. 152.093. MOTOR VEHICLES SOLD TO CERTAIN LICENSED CHILD-CARE FACILITIES. (a) The taxes imposed by this chapter do not apply to a motor vehicle:
(1) purchased, used, or rented by a qualified residential child-care facility; and
(2) intended for use primarily in transporting the children residing in the facility under a state license.
(b) In this section, "qualified residential child-care facility" means a child-care facility:
(1) licensed under Chapter 42, Human Resources Code, to provide residential care 24 hours a day to both:
(A) children who do not require specialized services or treatment; and
(B) children who are emotionally disturbed; and
(2) in which children of both classifications listed in Subdivision (1) are permitted by the license to live together in a single residential group.
Added by Acts 1989, 71st Leg., ch. 1055, Sec. 1, eff. Sept. 1, 1989.
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