34 Tex. Admin. Code § 3.440 - On-highway Travel of Farm Machinery

(a) Owners or operators of multiple farms, ranches, or similar tracts of land in the same vicinity may move farm tractors, combines, and similar self-propelled farm machinery over the public highways for the purpose of transferring the base of operation of the machinery.

(b) Gasoline and diesel fuel used for travel on the highway for any purpose other than for moving the machinery from one tract of land to another to change base of operation shall be considered taxable.