{"data":{"id":"us-tx/tex.-tax-code-152.093","jurisdiction":"us-tx","citation":"Tex. Tax Code § 152.093","heading":"MOTOR VEHICLES SOLD TO CERTAIN LICENSED CHILD-CARE FACILITIES.","body":"(a) The taxes imposed by this chapter do not apply to a motor vehicle:\n(1) purchased, used, or rented by a qualified residential child-care facility; and\n(2) intended for use primarily in transporting the children residing in the facility under a state license.\n(b) In this section, \"qualified residential child-care facility\" means a child-care facility:\n(1) licensed under Chapter 42, Human Resources Code, to provide residential care 24 hours a day to both:\n(A) children who do not require specialized services or treatment; and\n(B) children who are emotionally disturbed; and\n(2) in which children of both classifications listed in Subdivision (1) are permitted by the license to live together in a single residential group.\nAdded by Acts 1989, 71st Leg., ch. 1055, Sec. 1, eff. Sept. 1, 1989.","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#152.093","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"d1e046e8d69e89f90466d7f3fee6f3dae8ccfb2a5b3f5c203b85cf0459144056","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-152.092","next":"us-tx/tex.-tax-code-152.094"},"notice":"GroundRules: Original legal text. Not legal advice."}