DRIVER TRAINING MOTOR VEHICLES.
Tex. TAX Code § 152.081.
in effectThe taxes imposed by this chapter do not apply to the sale or use of a motor vehicle that is:
(1) owned by a motor vehicle dealer as defined by Section 503.001 , Transportation Code;
(2) purchased in this state; and
(3) loaned free of charge by the dealer to a public school for use in an approved standard driver training course.
