Texas Statutes
§ 151.3291 — BOATS AND BOAT MOTORS.
Texas § 151.3291
JurisdictionTexas
Code TXTax Code
This text of Texas § 151.3291 (BOATS AND BOAT MOTORS.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Tex. Tax Code Code Ann. § 151.3291 (2026).
Text
Sec. 151.3291. BOATS AND BOAT MOTORS.
(a)The sale, other than the lease or rental, and the storage, use, or other consumption of a taxable boat or motor is exempt from the taxes imposed by this chapter.
(b)In this section, "taxable boat or motor" has the meaning assigned by Section 160.001 .
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Legislative History
Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.02, eff. Oct. 1, 1991.
Nearby Sections
15
§ 151.001
SHORT TITLE.§ 151.002
APPLICABILITY OF DEFINITIONS, ETC.§ 151.0028
"AMUSEMENT SERVICES".§ 151.003
"BUSINESS".§ 151.0031
"COMPUTER PROGRAM".§ 151.0033
"CABLE TELEVISION SERVICE".§ 151.0034
"CREDIT REPORTING SERVICE".§ 151.0035
"DATA PROCESSING SERVICE".§ 151.0036
"DEBT COLLECTION SERVICE".§ 151.0038
"INFORMATION SERVICE".§ 151.0039
"INSURANCE SERVICE".§ 151.00393
INTERNET.§ 151.00394
INTERNET ACCESS SERVICE.§ 151.004
"IN THIS STATE".§ 151.0045
"PERSONAL SERVICES".Cite This Page — Counsel Stack
Bluebook (online)
Texas § 151.3291, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/151.3291.