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Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts
Glenn Hegar
Texas Comptroller of Public Accounts

taxes

Motor Vehicle Tax Guide

Public Organizations

In addition to public agencies, various other organizations are exempt from motor vehicle tax by specific statutes. These organizations are not required to operate their motor vehicles with exempt license plates to qualify for the exemption.

Federal Organizations

Tax exemptions, including motor vehicle tax exemptions provided by federal law, are listed below along with their enabling statutory provision and/or court decision:

  • American Red Cross, Department of Employment v. United States, 385 U.S. 355 (1966).
  • Boy Scouts, Girl Scouts, Camp Fire Girls, Boys Clubs and Girls Clubs – determined to be instrumentalities of the federal government, based on Department of Employment v. United States, 385 U.S. 355 (1966).
  • Farm Credit Banks, 12 U.S.C. Section 2023.
  • Federal Credit Unions, 12 U.S.C. Section 1768.
  • Federal Deposit Insurance Corporation, 12 U.S.C. Section 1825.
  • Federal Home Loan Mortgage, Inc. and other Federal Home Loan Banks, 12 U.S.C. Section 1452(e).
  • Federal Land Credit Associations, 12 U.S.C. Section 2098 Section 2.16 (Taxation);
  • Federal Reserve Banks, 12 U.S.C. Section 531; and
  • Native American Tribes, including the Alabama Coushatta, Kickapoo, and Tigua Indian Tribes – determined to be instrumentalities of the federal government, based on Oklahoma Tax Comm’n v. Sac and Fox Nation, 508 U.S. 114 (1993).

This exemption does not extend to individual tribe members; therefore, sales of motor vehicles to individual members are subject to motor vehicle tax.

State Organizations

Tax exemptions, including motor vehicle tax exemptions provided by state law, are listed below with applicable citations:


96-254
(09/2021)

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