Texas § TX.152.026 - TAX ON GROSS RENTAL RECEIPTS
Full text of Texas The Texas Constitution § TX.152.026 — TAX ON GROSS RENTAL RECEIPTS, with citation guidance and answers to common questions.
§ TX.152.026. TAX ON GROSS RENTAL RECEIPTS
TAX ON GROSS RENTAL RECEIPTS. (a) A tax is imposed on the gross rental receipts from the rental of a rented motor vehicle. (b) The tax rate is 10 percent of the gross rental receipts from the rental of a rented motor vehicle for 30 days or less and 6-1/4 percent of the gross rental receipts from the rental of a rented motor vehicle for longer than 30 days. (c) Except for a destroyed motor vehicle or an unrecovered stolen motor vehicle, the total amount of gross rental receipts tax paid by the owner, as defined by Section 152.001 (9)(A) of this code, on a motor vehicle registered under Section 152.061 of this code may not be less than an amount equal to the tax that would be imposed by Section 152.021 or 152.022 of this code but for Subsection (d) of this section. (d) The taxes imposed by Sections 152.021 and 152.022 of this code are not due on a motor vehicle as long as it is registered as a rental vehicle under Section 152.061 of this code. Acts 1981, 67th Leg., p. 1589, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1984, 68th Leg., 2nd C.S., ch. 31, art. 1, Sec. 8, eff. Aug. 1, 1984; Acts 1987, 70th Leg., 2nd C.S., ch. 5, art. 6, Sec. 3; Acts 1991, 72nd Leg., ch. 16, Sec. 17.04, eff. Aug. 26, 1991; Acts 1991, 72nd Leg., 1st C.S., ch. 5, Sec. 16.04, eff. Sept. 1, 1991.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.152.026
What does The Texas Constitution § TX.152.026 cover?
Section TX.152.026 ("TAX ON GROSS RENTAL RECEIPTS") is part of the The Texas Constitution, the codified statutory law of Texas. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Texas § TX.152.026?
A common citation format is "The Texas Constitution § TX.152.026" (Texas). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Texas law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Texas official source linked on this page or consult a licensed Texas attorney.
How does Texas § TX.152.026 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Texas can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Texas.