Texas Codes

Tex. Transp. Code § 20.001 (2026)

Certain Carriers Exempt From Gross Receipts Taxes

✓ current as of May 2026

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Sec. 20.001. CERTAIN CARRIERS EXEMPT FROM GROSS RECEIPTS TAXES. 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.

Added by Acts 1997, 75th Leg., ch. 165, Sec. 30.02(b), eff. Sept. 1, 1997.

Notes of Decisions

Cited in 1 case (1 in the last 5 years), 2022–2022 · leading case: Swift Transp. Co. of Arizona, LLC v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2022).

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Swift Transp. Co. of Arizona, LLC v. Glenn Hegar, Comptroller of Pub. Accounts of the State of Texas & Ken Paxton, Attorney Gen. of the State of Texas (Tex. App. 2022). · cites it 5× “See TEX. TRANSP. CODE ANN. § 20.001. The State requested the trial court to conclude the opposite, which would defeat Swift’s claim altogether.”

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