SALE OF MOTOR VEHICLE TO OR USE OF MOTOR VEHICLE BY PUBLIC AGENCY.
Tex. TAX Code § 152.082.
in effectThe taxes imposed by this chapter do not apply to the sale or use of a motor vehicle if the motor vehicle is operated with an exempt license plate issued under Section 502.451 , Transportation Code, and is for use by:
(1) a public agency; or
(2) a commercial transportation company to provide transportation services under a contract with:
(A) a board of county school trustees or school district board of trustees under Section 34.008 , Education Code; or
(B) the governing body of an open-enrollment charter school.
Acts 2013, 83rd Leg., R.S., Ch. 161 (S.B. 1093 ), Sec. 19.009, eff. September 1, 2013.