taxes

Motor Vehicle Tax Guide

Providers of Housing and Related Services

As of Sept. 1, 2025, motor vehicles purchased, used, or rented by a provider of housing and related services organized under Tax Code Section 151.310, Religious, Education, and Public Service Organizations, used primarily to provide housing for individuals at a location owned or controlled by the provider, are exempt from the taxes imposed by Tax Code Chapter 152. Use of a motor vehicle by a provider of housing and related services includes a lease.

The provider must provide housing and related services to individuals who:

• Are experiencing homelessness and have a disabling condition; and
• Have continuously experienced homelessness for at least one year; or
• Have had at least four episodes of homelessness in the preceding three years.

Form 130-U

To claim the exemption, the provider of housing should indicate “provider of housing and related services” in the exemptions section 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 152.095, Motor Vehicles Used by Providers of Housing and Related Services.

96-254
(12/2025)