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(a) The sale, other than the lease or rental, and the storage, use, or other consumption of a taxable boat or motor is exempt from the taxes imposed by this chapter.
(b) In this section, “taxable boat or motor” has the meaning assigned by Section 160.001.
Cite this article: FindLaw.com - Texas Tax Code - TAX § 151.3291. Boats and Boat Motors - last updated April 14, 2021 | https://codes.findlaw.com/tx/tax-code/tax-sect-151-3291.html
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