Sec. 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. 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.
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