Texas Administrative Code › Title 34 - PUBLIC FINANCE › Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS › Chapter 3 - TAX ADMINISTRATION › Subchapter F - MOTOR VEHICLE SALES TAX › Section 3.83 - Sales and Use of Motor Vehicles Purchased or Leased by Public Agencies; and Sales and Use of Motor Vehicles Purchased by Commercial Transportation Companies

Current through Reg. 49, No. 28; July 12, 2024
(a) Definitions.
				  The following words and terms, when used in this section, shall have the
				  following meanings, unless the context clearly indicates otherwise.
(1) Application for Texas Title and/or
				  Registration--Form 130-U, its electronic equivalent, or a successor form,
				  promulgated jointly by the comptroller and the Texas Department of Motor
				  Vehicles, which is used by a person to apply for a title and registration and
				  to pay any motor vehicle sales or use tax due. The Application for Texas Title
				  and/or Registration is available at comptroller.texas.gov.
(2) Lease--An agreement, other than a rental,
				  by an owner of a motor vehicle to give for longer than 180 days exclusive use
				  of a motor vehicle to another for consideration. For more information on motor
				  vehicle leases, see §
											3.70
				  of this title (relating to Motor Vehicle Leases and Sales).
(3) Motor vehicle--A vehicle described by Tax
				  Code, §
											152.001(3)
				  (Definitions). In general, a motor vehicle
				  includes a self-propelled vehicle designed to transport persons or property
				  upon the public highway and a vehicle designed to be towed by a self-propelled
				  vehicle while carrying property. The term includes, but is not limited to:
				  automobiles; buses; vans; motor homes; motorcycles; trucks; truck tractors;
				  truck cab/chassis; semitrailers; trailers and travel trailers, as defined by
				  §
											3.72
				  of this title (relating to Trailers, Farm Machines, and Timber Machines). The
				  term does not include a vehicle to which the certificate of title has been
				  surrendered in exchange for a salvage vehicle title or a nonrepairable vehicle
				  title issued pursuant to Transportation Code, Chapter 501 (Certificate of Title
				  Act).
(4) Open-enrollment charter
				  school--A school that has been granted a charter under Education Code, Chapter
				  12, Subchapter D (Open-Enrollment Charter School).
(5) Public agency--A department, commission,
				  board, office, institution, or other agency of this state or of a county, city,
				  town, school district, hospital district, water district, or other special
				  district or authority or political subdivision created by or under the
				  constitution or the statutes of this state, or an unincorporated agency or
				  instrumentality of the United States. The term includes:
(A) any college or university created or
				  authorized by the Texas constitution or Texas statutes;
(B) all independent boards, commissions,
				  agencies, or corporations that are instrumentalities of the United States and
				  are wholly owned by the United States or by another corporation wholly owned by
				  the United States, including organizations specifically exempted as an
				  instrumentality of the United States by federal statute, such as a federal
				  credit union, federal reserve bank, or federal home loan bank; and
(C) effective September 1, 2017, an
				  open-enrollment charter school.