S.B. No. 338
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
(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.
President of the Senate Speaker of the House
I hereby certify that S.B. No. 338 passed the Senate on
April 7, 2005, by the following vote: Yeas 31, Nays 0.
Secretary of the Senate
I hereby certify that S.B. No. 338 passed the House on
May 25, 2005, by a non-record vote.
Chief Clerk of the House