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House Bill 897 |
House Author: Ashby et al. |
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Effective: 9-1-17 |
Senate Sponsor: Schwertner |
House Bill 897 amends the Tax Code to exempt from taxes imposed on the sale, use, lease, or rental of a motor vehicle the sale, use, lease, or rental of a motor vehicle for use by an open-enrollment charter school. The bill, with regard to the exemption for a motor vehicle used for religious purposes, includes a trailer as a motor vehicle and expands the qualification for the exemption consisting of the vehicle being used primarily for the purpose of providing transportation to and from a church or religious service or meeting to include being used primarily by a church or religious society regardless of purpose.
House Bill 897 amends the Transportation Code to exempt the owner of a motor vehicle, trailer, or semitrailer owned by and used exclusively in the service of an open-enrollment charter school from the payment of a motor vehicle registration fee.