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Texas Tax Code - TAX § 152.093. Motor Vehicles Sold to Certain Licensed Child-Care Facilities

Current as of January 01, 2024 | Updated by Findlaw Staff

(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.

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Cite this article: FindLaw.com - Texas Tax Code - TAX § 152.093. Motor Vehicles Sold to Certain Licensed Child-Care Facilities - last updated January 01, 2024 | https://codes.findlaw.com/tx/tax-code/tax-sect-152-093/

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