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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 152.093. Motor Vehicles Sold to Certain Licensed Child-Care Facilities

Universal Citation:
TX Tax Code § 152.093 (2025)
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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.

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