Motor Vehicles Used For Religious Purposes

Tex. Tax Code § 152.088, under Taxes On Sale, Rental, and Use of Motor Vehicles.

Tex. Tax Code § 152.088

Sec. 152.088. MOTOR VEHICLES USED FOR RELIGIOUS PURPOSES. The taxes imposed by this chapter do not apply to the sale or use of or the receipts from the rental of a motor vehicle that is used for religious purposes. Acts 1981, 67th Leg., p. 1595, ch. 389, Sec. 1, eff. Jan. 1, 1982.