This website will be unavailable from Thursday, May 30, 2024 at 6:00 p.m. through Monday, June 3, 2024 at 7:00 a.m. due to data center maintenance.

                                                                                

78R1848 CBH-D

By:  Farabee                                                      H.B. No. 222



A BILL TO BE ENTITLED

AN ACT

relating to lowering the use tax on vehicles brought into this state 
by certain military personnel.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Subchapter B, Chapter 152, Tax Code, is amended 
by adding Section 152.0225 to read as follows:
	Sec. 152.0225.  TAX ON MOTOR VEHICLE PURCHASED OUTSIDE THIS 
STATE BY CERTAIN MILITARY PERSONNEL.  (a) A use tax is imposed on a 
motor vehicle purchased at retail sale outside this state and 
brought into this state by:
		(1)  an active member of the United States armed forces 
residing in this state on military orders; or
		(2)  a person who retires as an active member of the 
United States armed forces and applies to register the car before 
the first anniversary of the person's date of retirement.
	(b)  The tax is $90 for each vehicle.                                   
	(c)  The tax imposed by this section is instead of the tax 
imposed by Section 152.022 or 152.023.
	SECTION 2.  This Act takes effect September 1, 2003, and 
applies to a motor vehicle brought into this state on or after that 
date.  A motor vehicle brought into this state before that date is 
governed by the law in effect when the motor vehicle is brought into 
this state, and that law is continued in effect for that purpose.