Tex. Tax Code § 151.3291 — BOATS AND BOAT MOTORS

(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. (b) In this section, "taxable boat or motor" has the meaning assigned by Section 160.001 . Added by Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 7.02, eff. Oct. 1, 1991.