{"data":{"id":"us-tx/tex.-tax-code-152.081","jurisdiction":"us-tx","citation":"Tex. Tax Code § 152.081","heading":"DRIVER TRAINING MOTOR VEHICLES.","body":"The taxes imposed by this chapter do not apply to the sale or use of a motor vehicle that is:\n(1) owned by a motor vehicle dealer as defined by Section 503.001, Transportation Code;\n(2) purchased in this state; and\n(3) loaned free of charge by the dealer to a public school for use in an approved standard driver training course.\nActs 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.256, eff. Sept. 1, 1997.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 152. TAXES ON SALE, RENTAL, AND USE OF MOTOR VEHICLES","SUBCHAPTER E. EXEMPTIONS"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.152.htm#152.081","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"474cf6f3d26828c3860c095f8ab72a88eafd111c49db5064a6362305756762bc","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-152.069","next":"us-tx/tex.-tax-code-152.082"},"notice":"GroundRules: Original legal text. Not legal advice."}