Texas Tax Code - Section 152.092. Motor Vehicles Transported Out Of State
Legal Research Home >
Texas Laws > Tax Code > Texas Tax Code - Section 152.092. Motor Vehicles Transported Out Of State
Section: 152.084 152.085 152.086 152.087 152.088 152.089 152.091 152.092 152.093 152.101 152.102 152.103 152.104 152.105 152.106
§ 152.092. MOTOR VEHICLES TRANSPORTED OUT OF STATE. (a)
The taxes imposed by this chapter do not apply to the retail sale of
a motor vehicle that is transported out of state, prior to any use
in this state other than the transportation of the vehicle out of
state, for use exclusively outside this state.
(b) To qualify for the exemption provided by this section
the purchaser of a motor vehicle must sign at the time of the
purchase an exemption certificate that:
(1) is on a form designated by the comptroller;
(2) contains all information the comptroller
(3) is signed by the purchaser; and
(4) provides that the purchaser, by signing the
certificate, authorizes the comptroller to provide a copy of the
certificate to the state of intended use and registration.
Added by Acts 1983, 68th Leg., p. 722, ch. 167, § 1, eff. May 20,
1983. Renumbered from § 152.090 by Acts 1987, 70th Leg., ch.
167, § 5.01(a)(53). Amended by Acts 1993, 73rd Leg., ch. 587,
§ 23, eff. Oct. 1, 1993.
Last modified: August 11, 2007