Texas Administrative Code
Title 34 - PUBLIC FINANCE
Part 1 - COMPTROLLER OF PUBLIC ACCOUNTS
Chapter 3 - TAX ADMINISTRATION
Subchapter F - MOTOR VEHICLE SALES TAX
Section 3.82 - Exemption for Churches or Religious Societies

Universal Citation: 34 TX Admin Code § 3.82

Current through Reg. 50, No. 13; March 28, 2025

(a) Exemption from motor vehicle taxes. A motor vehicle that is used for religious purposes is exempt from motor vehicle taxes on the sale or use of or the receipts from the rental of the motor vehicle. The exemption includes:

(1) the retail sales tax imposed on the retail sale of a motor vehicle sold in this state;

(2) the use tax imposed on a motor vehicle purchased at retail outside this state and used on the public highways of this state;

(3) the use tax imposed on a new resident of the state who brings into the state a motor vehicle that has been registered previously in the new resident's name in any other state or foreign country or that the person leased in another state or foreign country; and

(4) the tax imposed on the gross rental receipts from the rental of a rented motor vehicle.

(b) "Motor vehicle used for religious purposes" means a motor vehicle that is:

(1) used primarily by a church or religious society; and

(2) not used primarily for the personal or official needs or duties of a minister.

(c) 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.

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

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