Bill Text: TX HB2027 | 2023-2024 | 88th Legislature | Introduced

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Bill Title: Relating to the imposition of a road use tax on the retail sale of electric motor vehicles.

Spectrum: Partisan Bill (Republican 4-0)

Status: (Introduced - Dead) 2023-03-08 - Referred to Ways & Means [HB2027 Detail]

Download: Texas-2023-HB2027-Introduced.html

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88R5973 SRA-D
By: Dean H.B. No. 2027

A BILL TO BE ENTITLED
AN ACT
relating to the imposition of a road use tax on the retail sale of
electric motor vehicles.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter B, Chapter 152, Tax Code, is amended
by adding Section 152.0216 to read as follows:
Sec. 152.0216. ELECTRIC VEHICLE ROAD USE TAX. (a) In this
section, "electric vehicle" means a motor vehicle that draws
propulsion energy only from a rechargeable energy storage system.
(b) A tax is imposed on every retail sale of every electric
vehicle sold in this state. The amount of the tax is $1200.
(c) The tax imposed under this section shall be collected at
the same time and in the same manner and shall be administered and
enforced in the same manner as the tax imposed under Section
152.021.
(d) The comptroller shall allocate the revenue attributable
to the tax imposed under this section in the same manner as the
revenue attributable to the gasoline tax is allocated under Section
162.503.
SECTION 2. This Act takes effect September 1, 2023.