(a) Definitions. The following words and terms, when used in this section, shall have the following meanings, unless the context clearly indicates otherwise.      
        (1) Off-road vehicle--A self-propelled vehicle designed primarily for use off the public streets and highways. Specific examples of off-road vehicles are golf carts, fork lifts, go carts, race cars, and other types of vehicles, such as dirt bike motorcycles, that are not designed or intended by the manufacturer to meet registration and safety inspection requirements for motor vehicles.        
          (2) Motor vehicle--A self-propelled vehicle designed to transport persons or property upon the public highways and a vehicle designed to be towed by a self-propelled vehicle while carrying property. The term includes trucks, automobiles, trailers, trailers sold unassembled in a kit, semitrailers, house trailers, dollies, jeeps, stingers, auxiliary axles, converter gears, truck cab/chassis, andmotorcycles. A unit that meets the definition of a "motor vehicle" does not lose its identity as a motor vehicle if tangible personal property is added to the vehicle allowing the unit to perform a specialized function but prohibiting the vehicle from transporting separate property or persons other than the driver. An example of such a vehicle would be a flatbed truck upon which oil well servicing equipment is attached.          
            (3) Moveable Specialized Equipment--A unit designed and built specifically to perform a specialized function that does not include transporting property separate from itself or persons other than the driver. Examples of moveable specialized equipment meeting these criteria are motorized cranes, motorized oil well servicing units, and mobile auto crushers.            
              (b) Application of tax.              
                (1) Off-road vehicles are subject to limited sales and use tax under the Tax Code, Chapter 151.                
                  (2) Moveablespecialized equipment is subject to limited sales and use tax under the Tax Code, Chapter 151.                  
                    (3) Motor vehicles are subject to motor vehicle sales and use tax under the Tax Code, Chapter 152, or interstate motor carrier sales and use tax under the Tax Code, Chapter 157.                   
     Source Note:        The provisions of this §3.88 adopted to be effective December 5, 1996, 21 TexReg 11492.