Bill Text: TX SB724 | 2015-2016 | 84th Legislature | Enrolled


Bill Title: Relating to the motor vehicle sales tax applicable to motor vehicles used by transportation companies for certain purposes.

Spectrum: Moderate Partisan Bill (Republican 5-1)

Status: (Passed) 2015-06-17 - Effective immediately [SB724 Detail]

Download: Texas-2015-SB724-Enrolled.html
 
 
  S.B. No. 724
 
 
 
 
AN ACT
  relating to the motor vehicle sales tax applicable to motor
  vehicles used by transportation companies for certain purposes.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 152.082, Tax Code, is amended to read as
  follows:
         Sec. 152.082.  SALE OF MOTOR VEHICLE TO OR USE OF MOTOR
  VEHICLE BY PUBLIC AGENCY.  The taxes imposed by this chapter do not
  apply to the sale [of a motor vehicle to] or use of a motor vehicle
  [by a public agency] if the motor vehicle is operated with an exempt
  license plate issued under Section 502.451, Transportation Code,
  and is for use by:
               (1)  a public agency; or
               (2)  a commercial transportation company to provide
  transportation services under a contract with:
                     (A)  a board of county school trustees or school
  district board of trustees under Section 34.008, Education Code; or
                     (B)  the governing body of an open-enrollment
  charter school.
         SECTION 2.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2015.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 724 passed the Senate on
  April 30, 2015, by the following vote:  Yeas 31, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 724 passed the House on
  May 26, 2015, by the following vote:  Yeas 143, Nays 1, three
  present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor
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