Texas Local Government Code 334.109 – Gross Receipts Presumed Subject to Tax
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Terms Used In Texas Local Government Code 334.109
- Motor vehicle: means a self-propelled vehicle designed principally to transport persons or property on a public roadway and includes a passenger car, van, station wagon, sports utility vehicle, and truck. See Texas Local Government Code 334.101
- Rental: means an agreement by the owner of a motor vehicle to authorize for not longer than 30 days the exclusive use of that vehicle to another for consideration. See Texas Local Government Code 334.101
All gross receipts of an owner of a motor vehicle from the rental of the motor vehicle are presumed to be subject to the tax imposed by this subchapter, except for gross receipts for which the owner has accepted in good faith a properly completed exemption certificate.