taxes

Motor Vehicle Tax Guide

Nonprofit Food Banks

As of Sept. 1, 2025, motor vehicles purchased, used, or rented by a nonprofit food bank as defined by Tax Code Section 162.001, and used primarily by the food bank for its purposes, are exempt from the taxes imposed by Tax Code Chapter 152. Use of a motor vehicle by a nonprofit food bank includes a lease.

Form 130-U

To claim the exemption, the food bank should indicate “nonprofit food bank” 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 152.094, Motor Vehicles Used by Nonprofit Food Bank.

96-254
(02/2026)