Texas Tax Code - Section 152.093. Motor Vehicles Sold To Certain Licensed Child-Care Facilities
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Texas Laws > Tax Code > Texas Tax Code - Section 152.093. Motor Vehicles Sold To Certain Licensed Child-Care Facilities
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§ 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 group.
Added by Acts 1989, 71st Leg., ch. 1055, § 1, eff. Sept. 1, 1989.
Last modified: August 11, 2007