Texas Statutes
§ 152.093 — MOTOR VEHICLES SOLD TO CERTAIN LICENSED CHILD-CARE FACILITIES.
Texas § 152.093
JurisdictionTexas
Code TXTax Code
This text of Texas § 152.093 (MOTOR VEHICLES SOLD TO CERTAIN LICENSED CHILD-CARE FACILITIES.) 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. § 152.093 (2026).
Text
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
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Legislative History
Added by Acts 1989, 71st Leg., ch. 1055, Sec. 1, eff. Sept. 1, 1989.
Nearby Sections
15
§ 152.001
DEFINITIONS.§ 152.002
TOTAL CONSIDERATION.§ 152.003
DUTIES OF COMPTROLLER.§ 152.021
RETAIL SALES TAX.§ 152.025
TAX ON GIFT OF MOTOR VEHICLE.§ 152.026
TAX ON GROSS RENTAL RECEIPTS.§ 152.027
TAX ON DEALER PLATES.§ 152.041
GENERAL COLLECTION PROCEDURE.§ 152.0411
COLLECTION BY SELLERS.Cite This Page — Counsel Stack
Bluebook (online)
Texas § 152.093, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/152.093.