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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 152.095. Motor Vehicles Used by Provider of Housing and Related Services

Universal Citation:
TX Tax Code § 152.095 (2025)
Learn more This media-neutral citation is based on the American Association of Law Libraries Universal Citation Guide and is not necessarily the official citation.
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Sec. 152.095. MOTOR VEHICLES USED BY PROVIDER OF HOUSING AND RELATED SERVICES. (a) The taxes imposed by this chapter do not apply to the sale, use, or rental of a motor vehicle that is:

(1) purchased, used, or rented by a provider of housing and related services; and

(2) used primarily to provide housing for individuals at a location owned or controlled by the provider.

(b) In this section, "provider of housing and related services" means an entity that:

(1) is described by Section 151.310(a); and

(2) provides housing and related services to individuals who:

(A) are experiencing homelessness and have a disabling condition; and

(B) have continuously experienced homelessness for at least one year or had at least four episodes of homelessness in the preceding three years.

Added by Acts 2025, 89th Leg., R.S., Ch. 651 (H.B. 4226), Sec. 1, eff. September 1, 2025.

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