Texas Statutes
§ 152.095 — MOTOR VEHICLES USED BY PROVIDER OF HOUSING AND RELATED SERVICES.
Texas § 152.095
JurisdictionTexas
Code TXTax Code
This text of Texas § 152.095 (MOTOR VEHICLES USED BY PROVIDER OF HOUSING AND RELATED SERVICES.) 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. § 152.095 (2026).
Text
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.
SUBCHAPTER F. PENAL
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Legislative History
Added by Acts 2025, 89th Leg., R.S., Ch. 651 (H.B. 4226 ), Sec. 1, eff. September 1, 2025.
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 § 152.095, Counsel Stack Legal Research, https://law.counselstack.com/statute/tx/TX/152.095.