{"data":{"id":"us-tx/tex.-tax-code-151.3291","jurisdiction":"us-tx","citation":"Tex. Tax Code § 151.3291","heading":"BOATS AND BOAT MOTORS.","body":"(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.\n(b) In this section, \"taxable boat or motor\" has the meaning assigned by Section 160.001.\nAdded by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.02, eff. Oct. 1, 1991.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 151. LIMITED SALES, EXCISE, AND USE TAX","SUBCHAPTER H. EXEMPTIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.151.htm#151.3291","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"932ee4f4bfa51c306c78f1e7fe380e98d6a8eee2b1364c94246d111c4b591f39","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-151.329","next":"us-tx/tex.-tax-code-151.330"},"notice":"GroundRules: Original legal text. Not legal advice."}