Bill Text: TX HB3304 | 2021-2022 | 87th Legislature | Introduced
Bill Title: Relating to exemptions from the motor vehicle use tax for a motor vehicle brought into this state by an active duty member of the United States armed forces or the member's spouse.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2021-03-19 - Referred to Ways & Means [HB3304 Detail]
Download: Texas-2021-HB3304-Introduced.html
87R2177 SRA-F | ||
By: Metcalf | H.B. No. 3304 |
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relating to exemptions from the motor vehicle use tax for a motor | ||
vehicle brought into this state by an active duty member of the | ||
United States armed forces or the member's spouse. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 152.022, Tax Code, is amended by adding | ||
Subsection (c) to read as follows: | ||
(c) The tax imposed by this section does not apply to a motor | ||
vehicle purchased at retail sale outside this state and used on the | ||
public highways of this state by a person who is: | ||
(1) an active duty member of the United States armed | ||
forces; or | ||
(2) the spouse of a person described by Subdivision | ||
(1). | ||
SECTION 2. Section 152.023, Tax Code, is amended by adding | ||
Subsection (d) to read as follows: | ||
(d) The tax imposed by this section does not apply to a motor | ||
vehicle described by Subsection (a) that is brought into this state | ||
by: | ||
(1) a person who is an active duty member of the United | ||
States armed forces; or | ||
(2) the spouse of a person described by Subdivision | ||
(1). | ||
SECTION 3. The change in law made by this Act does not | ||
affect tax liability accruing before the effective date of this | ||
Act. That liability continues in effect as if this Act had not been | ||
enacted, and the former law is continued in effect for the | ||
collection of taxes due and for civil and criminal enforcement of | ||
the liability for those taxes. | ||
SECTION 4. This Act takes effect September 1, 2021. |