Tex. Tax Code § 152.092
MOTOR VEHICLES TRANSPORTED OUT OF STATE
Texas · Texas Tax Code · Status: effective
Cite this
- Citation
- Tex. Tax Code § 152.092, MOTOR VEHICLES TRANSPORTED OUT OF STATE, Texas, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/575035
- Permanent ID
ys:prov:575035@1- SHA-256
56fd60b9ead0caa55f98c82a167817247345643987daa27be14b537032957a52
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
(a) The taxes imposed by this chapter do not apply to the retail sale of a motor vehicle that is transported out of state, prior to any use in this state other than the transportation of the vehicle out of state, for use exclusively outside this state.
(b) To qualify for the exemption provided by this section the purchaser of a motor vehicle must sign at the time of the purchase an exemption certificate that:
(1) is on a form designated by the comptroller;
(2) contains all information the comptroller considers reasonable;
(3) is signed by the purchaser; and
(4) provides that the purchaser, by signing the certificate, authorizes the comptroller to provide a copy of the certificate to the state of intended use and registration.