Tex. Tax Code § 152.093 — MOTOR VEHICLES SOLD TO CERTAIN LICENSED CHILD-CARE FACILITIES

(a) The taxes imposed by this chapter do not apply to a motor vehicle: (1) purchased, used, or rented by a qualified residential child-care facility; and (2) intended for use primarily in transporting the children residing in the facility under a state license. (b) In this section, "qualified residential child-care facility" means a child-care facility: (1) licensed under Chapter 42 , Human Resources Code, to provide residential care 24 hours a day to both: (A) children who do not require specialized services or treatment; and (B) children who are emotionally disturbed; and (2) in which children of both classifications listed in Subdivision (1) are permitted by the license to live together in a single residential group. Added by Acts 1989, 71st Leg., ch. 1055, Sec. 1, eff. Sept. 1, 1989. Text of section as added by Acts 2025, 89th Leg., R.S., Ch. 651 (H.B. 4226 ), Sec. 1 For text of section as added by Acts 2025, 89th Leg., R.S., Ch. 870 (S.B. 2064 ), Sec. 3, see other Sec. 152.094.