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TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3TAX ADMINISTRATION
SUBCHAPTER FMOTOR VEHICLE SALES TAX
RULE §3.82Exemption for Churches or Religious Societies

(a) There are exempted from motor vehicle sales and use taxes the receipts from the sale or rental and the use of a motor vehicle that is designed to carry more than six passengers, is sold to or used by a church or religious society, and is used primarily for the purpose of providing transportation to and from church or religious services or meetings. This exemption does not apply to a vehicle registered as a passenger vehicle and the primary use of which is for the personal or official needs or duties of a minister.

(b) A "church or religious society" is a regularly organized group of people associating for the sole purpose of holding, conducting, and sponsoring, according to the rites of the sect, religious worship. An organization supporting and encouraging religion as an incidental purpose or an organization with the general purpose of furthering religious work or instilling its membership with a religious understanding is not sufficient to qualify such an entity as a church or religious society.

(c) The "primary use" means a use of a motor vehicle for at least 80% of the vehicle's operating time.


Source Note: The provisions of this §3.82 adopted to be effective March 10, 1978, 3 TexReg 734; amended to be effective August 31, 1979, 4 TexReg 2927.

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