1-1 AN ACT 1-2 relating to exempting certain emergency service organizations from 1-3 the sales and use tax on boats and boat motors. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Subchapter B, Chapter 160, Tax Code, is amended by 1-6 adding Section 160.0245 to read as follows: 1-7 Sec. 160.0245. EXEMPTION FOR EMERGENCY SERVICE 1-8 ORGANIZATIONS. The taxes imposed by this chapter do not apply to 1-9 the sale of a taxable boat or motor to or to the use of a taxable 1-10 boat or motor by a volunteer fire department or other department, 1-11 company, or association organized for the purpose of answering fire 1-12 alarms and extinguishing fires or for the purpose of answering fire 1-13 alarms, extinguishing fires, and providing emergency medical 1-14 services, the members of which receive no compensation or only 1-15 nominal compensation for their services rendered, if the boat or 1-16 motor is used exclusively by the department, company, or 1-17 association. 1-18 SECTION 2. (a) This Act takes effect immediately if it 1-19 receives a vote of two-thirds of all the members elected to each 1-20 house, as provided by Section 39, Article III, Texas Constitution. 1-21 If this Act does not receive the vote necessary for immediate 1-22 effect, this Act takes effect September 1, 2001. 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. _______________________________ _______________________________ President of the Senate Speaker of the House I certify that H.B. No. 244 was passed by the House on March 15, 2001, by the following vote: Yeas 145, Nays 0, 1 present, not voting. _______________________________ Chief Clerk of the House I certify that H.B. No. 244 was passed by the Senate on May 8, 2001, by the following vote: Yeas 29, Nays 0, 1 present, not voting. _______________________________ Secretary of the Senate APPROVED: __________________________ Date __________________________ Governor