By:  Carona                                                       S.B. No. 338
	(In the Senate - Filed February 2, 2005; February 7, 2005, 
read first time and referred to Committee on Transportation and 
Homeland Security; March 31, 2005, reported favorably by the 
following vote:  Yeas 7, Nays 0; March 31, 2005, sent to printer.)

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.
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