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                                                                  S.B. No. 338




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.                           

                                                                              




______________________________    ______________________________
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            



Approved:


______________________________ 
            Date



______________________________ 
          Governor