Bill Text: TX HB619 | 2015-2016 | 84th Legislature | Comm Sub
Bill Title: Relating to an exemption from and a limitation on the sales tax imposed on certain boats and boat motors.
Spectrum: Partisan Bill (Republican 6-0)
Status: (Introduced - Dead) 2015-05-06 - 1 hr. notice-for reconsideration [HB619 Detail]
Download: Texas-2015-HB619-Comm_Sub.html
| 84R2862 ADM-D | ||
| By: Bonnen of Galveston, Hunter, Harless | H.B. No. 619 | |
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| relating to an exemption from and a limitation on the sales tax | ||
| imposed on certain boats and boat motors. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter B, Chapter 160, Tax Code, is amended | ||
| by adding Sections 160.0246 and 160.026 to read as follows: | ||
| Sec. 160.0246. EXEMPTION FOR REPAIRS AND MODIFICATIONS. | ||
| (a) The taxes imposed by this chapter do not apply to the sale of a | ||
| taxable boat or motor if: | ||
| (1) the boat or motor is sold in this state for use in | ||
| another state or nation and is removed from this state not more than | ||
| 10 days after the date of purchase; or | ||
| (2) the boat or motor: | ||
| (A) is sold in this state for use in another state | ||
| or nation; | ||
| (B) not later than the 10th day after the date the | ||
| boat or motor is purchased, is docked at or placed in a boat repair | ||
| facility registered with the comptroller for repairs or | ||
| modifications; | ||
| (C) is not used by a person while it is being | ||
| repaired or modified, except as necessary to test the repairs or | ||
| modifications; and | ||
| (D) is removed from this state not more than 20 | ||
| days after the date the repairs or modifications are finished. | ||
| (b) The comptroller shall adopt rules and procedures to | ||
| implement this section. | ||
| Sec. 160.026. LIMITATION ON AMOUNT OF TAX. Notwithstanding | ||
| any other law, the tax imposed under Section 160.021 on the sale of | ||
| a taxable boat or motor may not exceed $15,625. | ||
| SECTION 2. 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 3. This Act takes effect September 1, 2015. | ||
