34 Tex. Admin. Code § 3.88 - Moveable Specialized Equipment and Off-Road Vehicles
(a) Definitions. The following words and
terms, when used in this section, shall have the following meanings, unless the
context clearly indicates otherwise.
(1)
Off-road vehicle--A self-propelled vehicle designed primarily for use off the
public streets and highways. Specific examples of off-road vehicles are golf
carts, fork lifts, go carts, race cars, and other types of vehicles, such as
dirt bike motorcycles, that are not designed or intended by the manufacturer to
meet registration and safety inspection requirements for motor
vehicles.
(2) Motor vehicle--A
self-propelled vehicle designed to transport persons or property upon the
public highways and a vehicle designed to be towed by a self-propelled vehicle
while carrying property. The term includes trucks, automobiles, trailers,
trailers sold unassembled in a kit, semitrailers, house trailers, dollies,
jeeps, stingers, auxiliary axles, converter gears, truck cab/chassis, and
motorcycles. A unit that meets the definition of a "motor vehicle" does not
lose its identity as a motor vehicle if tangible personal property is added to
the vehicle allowing the unit to perform a specialized function but prohibiting
the vehicle from transporting separate property or persons other than the
driver. An example of such a vehicle would be a flatbed truck upon which oil
well servicing equipment is attached.
(3) Moveable Specialized Equipment--A unit
designed and built specifically to perform a specialized function that does not
include transporting property separate from itself or persons other than the
driver. Examples of moveable specialized equipment meeting these criteria are
motorized cranes, motorized oil well servicing units, and mobile auto
crushers.
(b)
Application of tax.
(1) Off-road vehicles are
subject to limited sales and use tax under the Tax Code, Chapter 151.
(2) Moveable specialized equipment is subject
to limited sales and use tax under the Tax Code, Chapter 151.
(3) Motor vehicles are subject to motor
vehicle sales and use tax under the Tax Code, Chapter 152, or interstate motor
carrier sales and use tax under the Tax Code, Chapter 157.
Notes
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