Texas § TX.152.092 - MOTOR VEHICLES TRANSPORTED OUT OF STATE
Full text of Texas The Texas Constitution § TX.152.092 — MOTOR VEHICLES TRANSPORTED OUT OF STATE, with citation guidance and answers to common questions.
§ TX.152.092. MOTOR VEHICLES TRANSPORTED OUT OF STATE
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: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.152.092
What does The Texas Constitution § TX.152.092 cover?
Section TX.152.092 ("MOTOR VEHICLES TRANSPORTED OUT OF STATE") 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.152.092?
A common citation format is "The Texas Constitution § TX.152.092" (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.152.092 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.