Tex. Tax Code Section 152.092
Motor Vehicles Transported out of State

(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.
Added by Acts 1983, 68th Leg., p. 722, ch. 167, Sec. 1, eff. May 20, 1983. Renumbered from Sec. 152.090 by Acts 1987, 70th Leg., ch. 167, Sec. 5.01(a)(53). Amended by Acts 1993, 73rd Leg., ch. 587, Sec. 23, eff. Oct. 1, 1993.

Source: Section 152.092 — Motor Vehicles Transported out of State, https://statutes.­capitol.­texas.­gov/Docs/TX/htm/TX.­152.­htm#152.­092 (accessed Jun. 5, 2024).

152.001
Definitions 152.002
Total Consideration 152.003
Duties of Comptroller 152.021
Retail Sales Tax 152.022
Tax on Motor Vehicle Purchased Outside This State 152.023
Tax on Motor Vehicle Brought into State by New Texas Resident 152.024
Tax on an Even Exchange of Motor Vehicles 152.025
Tax on Gift of Motor Vehicle 152.026
Tax on Gross Rental Receipts 152.027
Tax on Metal Dealer Plates 152.028
Use Tax on Motor Vehicle Brought Back into State 152.041
General Collection Procedure 152.042
Collection of Tax on Metal Dealer Plates 152.043
Collection of Tax on Motor Vehicles Operated by Nonresidents 152.044
Payment by Seller 152.045
Collection of Tax on Gross Rental Receipts 152.046
Change in Tax Status of Motor Vehicle 152.047
Collection of Tax on Seller-financed Sale 152.048
Gross Receipts Presumed Subject to Tax 152.061
Registration of Motor Vehicle Purchased for Rental 152.062
Required Statements 152.063
Records 152.064
Tax Receipts 152.065
Required Permits 152.066
Deficiency Determination 152.067
Petition for Redetermination of a Deficiency 152.068
Revocation of Motor Vehicle Retail Seller’s Permit 152.069
Registration of Motor Vehicle Using Seller-financing 152.081
Driver Training Motor Vehicles 152.082
Sale of Motor Vehicle to or Use of Motor Vehicle by Public Agency 152.083
Lease of Motor Vehicle to Public Agency 152.084
Rental of Motor Vehicle to Public Agency 152.085
Rental of Motor Vehicle for Purposes of Re-rental 152.086
Motor Vehicles Driven by Handicapped Persons 152.087
Fire Trucks and Emergency Medical Services Vehicles 152.088
Motor Vehicles Used for Religious Purposes 152.089
Exempt Vehicles 152.090
Certain Hydrogen-powered Motor Vehicles 152.091
Farm or Timber Use 152.092
Motor Vehicles Transported out of State 152.093
Motor Vehicles Sold to Certain Licensed Child-care Facilities 152.101
Penalty for Signing False Statement or Certificate 152.102
Operation Without Payment of Tax 152.103
Failure to Keep Records 152.104
Failure to Remit Tax Collected 152.105
Venue for Criminal Prosecutions 152.106
Prohibited Advertising 152.121
Tax Sent to Comptroller 152.122
Allocation of Tax 152.123
Tax Retained by County 152.0215
Texas Emissions Reduction Plan Surcharge 152.0411
Collection by Sellers 152.0412
Standard Presumptive Value 152.0472
Determination of Whether Loan Is Factored, Assigned, or Transferred 152.0475
Registration of Related Finance Company 152.0635
Records of Certain Sellers 152.1222
Allocation of Certain Tax Revenue to Property Tax Relief Fund
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Accessed:
Jun. 5, 2024

§ 152.092’s source at texas​.gov