A motor bus carrier or motor carrier transporting persons or property for hire is exempt from any occupation tax measured by gross receipts imposed by any law of this state.
Tex. Transp. Code § 20.001
CERTAIN CARRIERS EXEMPT FROM GROSS RECEIPTS TAXES
Added by Acts 1997, 75th Leg., ch. 165, Sec. 30.02(b), eff
Official source: Texas Constitution and Statutes. Reproduced from public-domain Texas statutes; confirm against the official source for the current text. Not legal advice.