(a) The taxes imposed by this chapter on the gross rental receipts from the rental of a motor vehicle do not apply to the rental of a motor vehicle for the purpose of re-rental.
(b) The minimum gross rental receipts tax imposed by § 152.026 of this code remains the obligation of the owner as defined by § 152.001(9)(A) of this code. The owner may credit all gross rental receipts taxes paid to the comptroller on the re-rental of a motor vehicle registered under § 152.061 of this code for the purpose of calculating the amount of minimum gross rental receipts tax due.

Terms Used In Texas Tax Code 152.085

  • Comptroller: means the Comptroller of Public Accounts of the State of Texas. See Texas Tax Code 1.04
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Person: includes corporation, organization, government or governmental subdivision or agency, business trust, estate, trust, partnership, association, and any other legal entity. See Texas Government Code 311.005

(c) A person authorized by § 152.061 of this code to register motor vehicles for rental may issue an exemption certificate to the owner of the motor vehicle. An owner who takes the certificate in good faith is relieved of the burden of proving that the motor vehicle was rented for purposes of re-rental.

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