Bill Text: TX HB1398 | 2015-2016 | 84th Legislature | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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Bill Title: Relating to the motor vehicle sales tax applicable to motor vehicles used by transportation companies for certain purposes.

Spectrum: Slight Partisan Bill (Republican 3-1)

Status: (Introduced - Dead) 2015-05-14 - Placed on General State Calendar [HB1398 Detail]

Download: Texas-2015-HB1398-Introduced.html

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84R2287 ADM-F
By: Craddick H.B. No. 1398

A BILL TO BE ENTITLED
AN ACT
relating to the motor vehicle sales tax applicable to motor
vehicles used by transportation companies for certain purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 152.082, Tax Code, is amended to read as
follows:
Sec. 152.082. SALE OF MOTOR VEHICLE TO OR USE OF MOTOR
VEHICLE BY PUBLIC AGENCY. The taxes imposed by this chapter do not
apply to the sale [of a motor vehicle to] or use of a motor vehicle
[by a public agency] if the motor vehicle is operated with an exempt
license plate issued under Section 502.451, Transportation Code,
and is for use by:
(1) a public agency; or
(2) a commercial transportation company to provide
transportation services under a contract with:
(A) a board of county school trustees or school
district board of trustees under Section 34.008, Education Code; or
(B) the governing body of an open-enrollment
charter school.
SECTION 2. The amendments made by this Act are a
clarification of existing law and do not imply that existing law may
be construed as inconsistent with the law as amended by this Act.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2015.