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.