Sec. 160.001. DEFINITIONS. In this section: (1) "Agent of the department" means an agent authorized under Section 31.006 , Parks and Wildlife Code. (2) "Boat" means a vessel not more than 115 feet in length, measured from the tip of the bow in a straight line to the stern. (3) "Dealer or manufacturer" means a dealer or manufacturer as defined under Section 31.003 , Parks and Wildlife Code, who has applied for and holds a current number under Section 31.041 , Parks and Wildlife Code. (4) "Department" means the Parks and Wildlife Department. (5) "Outboard motor" has the meaning assigned by Section 31.003 , Parks and Wildlife Code. (6) "Retail sale" means a sale of an item other than a sale in which the dealer or manufacturer acquires the item for the exclusive purpose of resale. (7) "Sale" includes: (A) an installment and credit sale; (B) an exchange of property for property or money; (C) an exchange in which property is transferred but the seller retains title as security for payment of the purchase price; and (D) any other closed transaction that constitutes a sale. (8) "Tax assessor-collector" means a county tax assessor-collector. (9) "Taxable boat or motor" means: (A) a boat other than a canoe, kayak, rowboat, raft, punt, or other vessel designed to be propelled by paddle, oar, or pole; or (B) an outboard motor. (10) "Seller-financed sale" means a retail sale of a taxable boat or boat motor in which the seller collects all or part of the total consideration in periodic payments and retains a lien on the boat or boat motor until all payments have been received. The term does not include a retail sale of a taxable boat or boat motor in which a person other than the seller provides the consideration for the sale and retains a lien on the boat or boat motor as collateral. (11) "Title" means the certificate of title document as provided for under Chapter 31 , Parks and Wildlife Code. (12) "Use" does not include the storage, display, or holding of an item exclusively for sale.
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