By Madla                                               S.B. No. 684
       74R39 CBH-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to the taxation of a motor vehicle purchased in another
    1-3  state by a member of the armed services.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Subchapter E, Chapter 152, Tax Code, is amended
    1-6  by adding Section 152.094 to read as follows:
    1-7        Sec. 152.094.  MOTOR VEHICLE PURCHASED OUTSIDE STATE BY
    1-8  MEMBER OF ARMED SERVICES.  (a)  The taxes imposed by this chapter
    1-9  do not apply to the use of a motor vehicle that is an automobile or
   1-10  light truck purchased at retail sale outside this state by a Texas
   1-11  resident while the resident has a permanent-duty assignment or
   1-12  station outside this state as an active member of the armed
   1-13  services of the United States.
   1-14        (b)  To be exempt under this section, a person must present
   1-15  to the tax assessor-collector information establishing the
   1-16  qualifications for the exemption.  The comptroller, by rule, shall
   1-17  prescribe the form to be used for that purpose.
   1-18        SECTION 2.  (a)  This Act takes effect September 1, 1995.
   1-19        (b)  The change in law made by this Act does not affect tax
   1-20  liability accruing before the effective date of this Act.  That
   1-21  liability continues in effect as if this Act had not been enacted,
   1-22  and the former law is continued in effect for the collection of
   1-23  taxes due and for civil and criminal enforcement of the liability
   1-24  for those taxes.
    2-1        SECTION 3.  The importance of this legislation and the
    2-2  crowded condition of the calendars in both houses create an
    2-3  emergency and an imperative public necessity that the
    2-4  constitutional rule requiring bills to be read on three several
    2-5  days in each house be suspended, and this rule is hereby suspended.