By West H.B. No. 587 76R2264 DAK-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to exempting motor vehicles bought solely for the purpose 1-3 of customization for resale from the motor vehicle sales tax. 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 152.090 to read as follows: 1-7 Sec. 152.090. CUSTOMIZATION FOR RESALE. (a) The taxes 1-8 imposed by this chapter do not apply to the sale of a motor vehicle 1-9 if: 1-10 (1) the vehicle is a new motor vehicle purchased from 1-11 a franchised dealer; 1-12 (2) the vehicle is purchased with the sole intent of 1-13 customizing the vehicle with added amenities and reselling it; 1-14 (3) 75 miles or less are accumulated on the vehicle 1-15 between the time of purchase and resale; and 1-16 (4) both the purchase and resale of the vehicle occur 1-17 in this state. 1-18 (b) The comptroller may require a person seeking exemption 1-19 under this section to present information establishing 1-20 qualification for the exemption. 1-21 SECTION 2. (a) This Act applies only to the purchase of a 1-22 motor vehicle on or after the effective date of this Act. 1-23 (b) The change in law made by this Act does not affect taxes 1-24 imposed before the effective date of this Act, and the law in 2-1 effect before the effective date of this Act is continued in effect 2-2 for purposes of the liability for and collection of those taxes. 2-3 SECTION 3. The importance of this legislation and the 2-4 crowded condition of the calendars in both houses create an 2-5 emergency and an imperative public necessity that the 2-6 constitutional rule requiring bills to be read on three several 2-7 days in each house be suspended, and this rule is hereby suspended, 2-8 and that this Act take effect and be in force from and after its 2-9 passage, and it is so enacted.