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By:  Carona                                                       S.B. No. 338


A BILL TO BE ENTITLED

AN ACT

relating to the amount of the use tax imposed on certain motor 
vehicles brought into this state by a new resident.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 152.023, Tax Code, is amended by 
amending Subsection (b) and adding Subsection (b-1) to read as 
follows:
	(b)  Except as provided by Subsection (b-1), the [The] tax is 
$90 for each vehicle.
	(b-1)  The tax on a motor vehicle eligible to be issued 
exhibition vehicle specialty license plates under Section 504.502, 
Transportation Code, is equal to the lesser of $90 or 6.25 percent 
of the total consideration.
	SECTION 2.  This Act takes effect September 1, 2005.