Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 3 - TAX ADMINISTRATION
Subchapter F - MOTOR VEHICLE SALES TAX
Section 3.76 - Driver Education Cars
Universal Citation: 34 TX Admin Code § 3.76
Current through Reg. 50, No. 13; March 28, 2025
(a) A motor vehicle dealer may take title in the dealership name to a motor vehicle tax-free if:
(1) he loans the motor vehicle free of charge to a public school for use in an approved standard driver training course; and
(2) the public school applies for exempt license plates at the time of registration.
(b) This exemption is not applicable to a loan of a motor vehicle to a private or parochial school or a nonprofit organization.
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