By Lucio                                              S.B. No. 1212
         76R9101 CBH-F                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to an exemption from the motor vehicle sales tax for
 1-3     certain house trailers.
 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.  HOUSE TRAILER.  (a)  In this section, "house
 1-8     trailer" has the meaning assigned by Section 501.002,
 1-9     Transportation Code.
1-10           (b)  The taxes imposed by this chapter do not apply to the
1-11     sale or use of a house trailer that is subject to ad valorem
1-12     taxation under Title 1.
1-13           (c)  A person claiming an exemption under this section must
1-14     provide the tax assessor-collector with a copy of a tax receipt
1-15     showing that the ad valorem taxation on the house trailer was paid
1-16     for the preceding tax year.
1-17           SECTION 2.  (a)  This Act takes effect on the first day of
1-18     the first calendar quarter beginning on or after the earliest date
1-19     that it may take effect under Section 39, Article III, Texas
1-20     Constitution.
1-21           (b)  The change in law made by this Act does not affect taxes
1-22     imposed before the effective date of this Act, and the law in
1-23     effect before that date is continued in effect for purposes of the
1-24     liability for and collection of 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,
 2-6     and that this Act take effect and be in force according to its
 2-7     terms, and it is so enacted.