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Enrolled Bill Summary

Enrolled Bill Summary

Legislative Session: 86(R)

House Bill 4032

House Author:  Guillen et al.

Effective:  9-1-19

Senate Sponsor:  Taylor


            House Bill 4032 amends the Parks and Wildlife Code and Tax Code to cap the amount of the tax imposed on the sale of a boat up to 115 feet in length or a boat motor at $18,750. The bill establishes exemptions from the taxes on the sale and use of boats and boat motors for certain boats and motors temporarily used in Texas and provides for the issuance of a related temporary use permit.