Sec. 160.024. EXEMPTION. The taxes imposed by this chapter do not apply to the sale of a taxable boat or motor or to the use of a taxable boat or motor by this state or its political subdivisions or the federal government.
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.
Structure Texas Statutes
Subtitle E - Sales, Excise, and Use Taxes
Chapter 160 - Taxes on Sales and Use of Boats and Boat Motors
Subchapter B. Imposition of Tax
Section 160.021. Retail Sales Tax
Section 160.0245. Exemption for Emergency Service Organizations
Section 160.0246. Exemption for Certain Boats and Motors Temporarily Used in This State
Section 160.0247. Temporary Use Permit