Texas Tax Code 152.081 – Driver Training Motor Vehicles
Current as of: 2024 | Check for updates
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The taxes imposed by this chapter do not apply to the sale or use of a motor vehicle that is:
(1) owned by a motor vehicle dealer as defined by § 503.001, Transportation Code;
(2) purchased in this state; and
(3) loaned free of charge by the dealer to a public school for use in an approved standard driver training course.