Texas § TX.152.083 - LEASE OF MOTOR VEHICLE TO PUBLIC AGENCY
Full text of Texas The Texas Constitution § TX.152.083 — LEASE OF MOTOR VEHICLE TO PUBLIC AGENCY, with citation guidance and answers to common questions.
§ TX.152.083. LEASE OF MOTOR VEHICLE TO PUBLIC AGENCY
LEASE OF MOTOR VEHICLE TO PUBLIC AGENCY. (a) The taxes imposed by this chapter do not apply to the purchase of a motor vehicle that is to be leased to a public agency. (b) This exemption applies only if the person purchasing the motor vehicle to be leased presents the tax assessor-collector a form prescribed and provided by the comptroller and showing: (1) the identification of the motor vehicle; (2) the name and address of the lessor and the lessee; and (3) verification by an officer of the public agency to which the motor vehicle will be leased that the agency will operate the vehicle with an exempt license plate issued under Section 502.451 , Transportation Code. (c) If a motor vehicle for which the tax has not been paid ceases to be leased to a public agency, the owner shall notify the comptroller on a form provided by the comptroller and shall pay the sales or use tax on the motor vehicle based on the owner's book value of the motor vehicle. The tax is imposed at the same rate that is provided by Section 152.021 (b) of this code. Acts 1981, 67th Leg., p. 1593, ch. 389, Sec. 1, eff. Jan. 1, 1982. Amended by Acts 1997, 75th Leg., ch. 165, Sec. 30.258, eff. Sept. 1, 1997. Amended by: Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093 ), Sec. 19.010, eff. September 1, 2013.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.152.083
What does The Texas Constitution § TX.152.083 cover?
Section TX.152.083 ("LEASE OF MOTOR VEHICLE TO PUBLIC AGENCY") 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.152.083?
A common citation format is "The Texas Constitution § TX.152.083" (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.152.083 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.