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2025 Texas Statutes
Tax Code
Title 2 - State Taxation
Subtitle E - Sales, Excise, and Use Taxes
Chapter 152 - Taxes on Sale, Rental, and Use of Motor Vehicles
Subchapter E. Exemptions
Section 152.081. Driver Training Motor Vehicles
Universal Citation:
TX Tax Code § 152.081 (2025)
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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.
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