Texas § TX.160.0246 - EXEMPTION FOR CERTAIN BOATS AND MOTORS TEMPORARILY USED IN THIS STATE
Full text of Texas The Texas Constitution § TX.160.0246 — EXEMPTION FOR CERTAIN BOATS AND MOTORS TEMPORARILY USED IN THIS STATE, with citation guidance and answers to common questions.
§ TX.160.0246. EXEMPTION FOR CERTAIN BOATS AND MOTORS TEMPORARILY USED IN THIS STATE
EXEMPTION FOR CERTAIN BOATS AND MOTORS TEMPORARILY USED IN THIS STATE. (a) The taxes imposed by this chapter do not apply to the sale of a taxable boat or motor if: (1) the boat or motor is sold in this state for use in another state or nation and is removed from this state not more than 10 days after the date of purchase; (2) the boat or motor: (A) is sold in this state for use in another state or nation; (B) not later than the 10th day after the date the boat or motor is purchased, is docked at or placed in a boat repair facility registered with the comptroller for repairs or modifications; (C) is not used by a person while it is being repaired or modified, except as necessary to test the repairs or modifications; and (D) is removed from this state not more than 20 days after the date the repairs or modifications are finished; or (3) the boat or motor: (A) is sold in this state for use in another state or nation; (B) displays a permit described by Section 160.0247 at all times after the boat or motor is purchased until the boat or motor is removed from this state; and (C) is removed from this state not more than 90 days after the date of purchase. (b) The tax imposed by Section 160.022 does not apply to a taxable boat or motor used in this state or brought into this state for use if the boat or motor: (1) has a current certificate of number issued under any federal law or a federally approved numbering system of another state; (2) displays a permit described by Section 160.0247 at all times while the boat or motor is located in this state; and (3) is removed from this state not more than 90 days after the date the boat or motor is brought into this state. (c) The comptroller shall adopt rules and procedures to implement this section and Section 160.0247 . Added by Acts 2019, 86th Leg., R.S., Ch. 1249 (H.B. 4032 ), Sec. 9, eff. September 1, 2019.
Source: official Texas text · Last verified 2026-08-27
Frequently Asked Questions About Texas § TX.160.0246
What does The Texas Constitution § TX.160.0246 cover?
Section TX.160.0246 ("EXEMPTION FOR CERTAIN BOATS AND MOTORS TEMPORARILY USED IN THIS 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.160.0246?
A common citation format is "The Texas Constitution § TX.160.0246" (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.160.0246 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.