A motor vehicle used for religious purposes is exempt from motor vehicle tax. This includes sales or rentals of motor vehicles used by a church or religious society.
Effective Sept. 1, 2019, Texas law redefined a "motor vehicle used for religious purposes" to mean a motor vehicle used by a church or religious society. A motor vehicle used primarily for religious purposes is not limited to a certain number of passengers and can be a trailer.
To claim exemption as a qualified church or religious society, the title applicant should indicate "qualified church or religious society" in Box 38 of Form 130-U, Application for Texas Title and/or Registration (PDF), and list the statutory reference for this exemption, "Tax Code Section 152.088, Motor Vehicles Used for Religious Purposes."
The motor vehicle tax exemption does not apply to a motor vehicle purchased or rented for the personal or official use of a minister, pastor, father, rector, priest or any other head of a church or religious society. The exemption also does not apply to a vehicle used to transport traveling ministry staff.