Bill Text: TX HB897 | 2017-2018 | 85th Legislature | Comm Sub

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

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Bill Title: Relating to the exemption from the taxes imposed on the sale, use, or rental of certain motor vehicles owned or used by a church, religious society, or open-enrollment charter school and from registration fees for motor vehicles owned by open-enrollment charter schools.

Spectrum: Partisan Bill (Republican 7-0)

Status: (Passed) 2017-06-15 - Effective on 9/1/17 [HB897 Detail]

Download: Texas-2017-HB897-Comm_Sub.html

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85R5847 BEF-D
By: Ashby, Raney, King of Hemphill, et al. H.B. No. 897

A BILL TO BE ENTITLED
AN ACT
relating to the exemption from the taxes imposed on the sale, use,
or rental of a motor vehicle for certain motor vehicles used for
religious purposes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 152.001(12), Tax Code, is amended to
read as follows:
(12) "Motor vehicle used for religious purposes" means
a motor vehicle that is:
(A) a trailer or is designed to carry more than
six passengers;
(B) sold to, rented to, or used by a church or
religious society;
(C) used primarily by a church or religious
society [for the purpose of providing transportation to and from a
church or religious service or meeting]; and
(D) not registered as a passenger vehicle and not
used primarily for the personal or official needs or duties of a
minister.
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, 2017.