Texas § 152.083 LEASE OF MOTOR VEHICLE TO PUBLIC AGENCY.

Texas Statutes

§ 152.083 — LEASE OF MOTOR VEHICLE TO PUBLIC AGENCY.

Texas § 152.083

Code TXTax Code

This text of Texas § 152.083 (LEASE OF MOTOR VEHICLE TO PUBLIC AGENCY.) 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. § 152.083 (2026).

Text

Sec. 152.083. LEASE OF MOTOR VEHICLE TO PUBLIC AGENCY.

(a)The taxes imposed by this chapter do not apply to the purchase of a motor vehicle that is to be leased to a public agency.

(b)This exemption applies only if the person purchasing the motor vehicle to be leased presents the tax assessor-collector a form prescribed and provided by the comptroller and showing:

(1)the identification of the motor vehicle;

(2)the name and address of the lessor and the lessee; and

(3)verification by an officer of the public agency to which the motor vehicle will be leased that the agency will operate the vehicle with an exempt license plate issued under Section 502.451 , Transportation Code.

(c)If a motor vehicle for which the tax has not been paid ceases to be leased to a public agency, the owner sh

Free access — add to your briefcase to read the full text and ask questions with AI

Sec. 152.083. LEASE OF MOTOR VEHICLE TO PUBLIC AGENCY. (a) The taxes imposed by this chapter do not apply to the purchase of a motor vehicle that is to be leased to a public agency.
(b) This exemption applies only if the person purchasing the motor vehicle to be leased presents the tax assessor-collector a form prescribed and provided by the comptroller and showing:
(1) the identification of the motor vehicle;
(2) the name and address of the lessor and the lessee; and
(3) verification by an officer of the public agency to which the motor vehicle will be leased that the agency will operate the vehicle with an exempt license plate issued under Section 502.451 , Transportation Code.
(c) If a motor vehicle for which the tax has not been paid ceases to be leased to a public agency, the owner shall notify the comptroller on a form provided by the comptroller and shall pay the sales or use tax on the motor vehicle based on the owner's book value of the motor vehicle. The tax is imposed at the same rate that is provided by Section 152.021 (b) of this code.

Legislative History

Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.258, eff. Sept. 1, 1997. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093 ), Sec. 19.010, eff. September 1, 2013.