{"data":{"id":"us-tx/tex.-tax-code-160.024","jurisdiction":"us-tx","citation":"Tex. Tax Code § 160.024","heading":"EXEMPTION.","body":"The taxes imposed by this chapter do not apply to the sale of a taxable boat or motor or to the use of a taxable boat or motor by this state or its political subdivisions or the federal government.\nAdded by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.01, eff. Oct. 1, 1991.","path":["TAX CODE","TITLE 2. STATE TAXATION","SUBTITLE E. SALES, EXCISE, AND USE TAXES","CHAPTER 160. TAXES ON SALES AND USE OF BOATS AND BOAT MOTORS","SUBCHAPTER B. IMPOSITION OF TAX"],"source_url":"https://statutes.capitol.texas.gov/Docs/TX/htm/TX.160.htm#160.024","current_through":"89th 2nd Called Legislative Session, 2025","vintage":"","retrieved_at":"2026-08-27T01:47:41Z","sha256":"26bcddfefbc8de87444c883f688157e887dd524cf342c65c1150aedc86eebca9","source_id":"us-tx","stale":false,"prev":"us-tx/tex.-tax-code-160.023","next":"us-tx/tex.-tax-code-160.0245"},"notice":"GroundRules: Original legal text. Not legal advice."}