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A BILL TO BE ENTITLED
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AN ACT
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relating to the exemption from the taxes imposed on the sale, use, |
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or rental of a motor vehicle for certain motor vehicles used for |
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religious purposes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 152.001(12), Tax Code, is amended to |
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read as follows: |
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(12) "Motor vehicle used for religious purposes" means |
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a motor vehicle that is: |
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(A) a trailer or is designed to carry more than |
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six passengers; |
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(B) sold to, rented to, or used by a church or |
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religious society; |
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(C) used primarily by a church or religious |
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society [for the purpose of providing transportation to and from a
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church or religious service or meeting]; and |
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(D) not registered as a passenger vehicle and not |
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used primarily for the personal or official needs or duties of a |
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minister. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2017. |