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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from and a limitation on the sales tax |
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imposed on certain boats and boat motors. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 160, Tax Code, is amended |
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by adding Sections 160.0246 and 160.026 to read as follows: |
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Sec. 160.0246. EXEMPTION FOR CERTAIN BOATS AND MOTORS TO BE |
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USED OUTSIDE THIS STATE. (a) The taxes imposed by this chapter do |
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not apply to the sale of a taxable boat or motor if: |
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(1) the boat or motor is sold in this state for use in |
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another state or nation and is removed from this state not more than |
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10 days after the date of purchase; or |
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(2) the boat or motor: |
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(A) is sold in this state for use in another state |
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or nation; |
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(B) not later than the 10th day after the date the |
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boat or motor is purchased, is docked at or placed in a boat repair |
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facility registered with the comptroller for repairs or |
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modifications; |
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(C) is not used by a person while it is being |
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repaired or modified, except as necessary to test the repairs or |
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modifications; and |
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(D) is removed from this state not more than 20 |
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days after the date the repairs or modifications are finished. |
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(b) The comptroller shall adopt rules and procedures to |
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implement this section. |
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Sec. 160.026. LIMITATION ON AMOUNT OF TAX. Notwithstanding |
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any other law, the tax imposed under Section 160.021 on the sale of |
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a taxable boat or motor may not exceed $18,750. |
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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. |