The sale or use of certain hydrogen-powered motor vehicles is exempt from motor vehicle tax.
A qualifying hydrogen-powered motor vehicle is a vehicle that meets Phase II standards established by the California Air Resources Board (CARB) as of Sept. 1, 2007, for an ultra-low emissions vehicle II or stricter Phase II emission standards established by that board and
The CARB website is https://ww2.arb.ca.gov/homepage.
The exemption does not apply to a battery powered electric motor vehicle that uses chemical energy, stored in rechargeable battery packs, to power an electric motor and motor controllers.
Purchasers must prove that a hydrogen-powered motor vehicle meets the exemption requirements by providing documentation, such as manufacturer specifications, to their local county tax assessor-collector (CTAC) at the time of titling and registration.
When preparing the Form 130-U, Application for Texas Title and/or Registration (PDF), the dealer or purchaser of a hydrogen-powered motor vehicle must note the exemption for the CTAC by entering "hydrogen-powered motor vehicle exempt under Section 152.090," or similar wording, in Box 38 "Exemption claimed under the Motor Vehicle Sales and Use Tax Law because:" section of the form.
The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Apple Safari and Microsoft Edge.
Pursuant to Texas Government Code §2054.134, CPA's websites are compatible with: