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TITLE 34PUBLIC FINANCE
PART 1COMPTROLLER OF PUBLIC ACCOUNTS
CHAPTER 3TAX ADMINISTRATION
SUBCHAPTER FMOTOR VEHICLE SALES TAX
RULE §3.76Driver Education Cars
(a) A motor vehicle dealer may take title in the dealership name to a motor vehicle tax-free if:

  (1) he loans the motor vehicle free of charge to a public school for use in an approved standard driver training course; and

  (2) the public school applies for exempt license plates at the time of registration.

(b) This exemption is not applicable to a loan of a motor vehicle to a private or parochial school or a nonprofit organization.
Source Note: The provisions of this §3.76 adopted to be effective January 1, 1976; amended to be effective June 27, 1979, 4 TexReg 2141.

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