Sec. 152.093.  MOTOR VEHICLES SOLD TO CERTAIN LICENSED CHILD-CARE FACILITIES.  (a)  The taxes imposed by this chapter do not apply to a motor vehicle:
(1)  purchased, used, or rented by a qualified residential child-care facility;  and
(2)  intended for use primarily in transporting the children residing in the facility under a state license.
(b)  In this section, "qualified residential child-care facility" means a child-care facility:
(1)  licensed under Chapter 42, Human Resources Code, to provide residential care 24 hours a day to both:
(A)  children who do not require specialized services or treatment;  and
(B)  children who are emotionally disturbed;  and
(2)  in which children of both classifications listed in Subdivision (1) are permitted by the license to live together in a single residential group.
Added by Acts 1989, 71st Leg., ch. 1055, Sec. 1, eff. Sept. 1, 1989.