S.B. No. 867
relating to the application of the motor vehicle sales tax
emissions reduction surcharge on certain recreational vehicles.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 152.0215, Tax Code, is amended by
amending Subsection (a) and adding Subsection (a-1) to read as
(a) Except as provided by Subsection (a-1), a [
is imposed on every retail sale, lease, or use of every on-road
diesel motor vehicle that is over 14,000 pounds and that is sold,
leased, or used in this state. The amount of the surcharge for a
vehicle of a model year 1996 or earlier is 2.5 percent of the total
consideration and for a vehicle of a model year 1997 or later, one
percent of the total consideration.
(a-1) The surcharge does not apply to a recreational
vehicle, as that term is defined by Section 522.004(b),
Transportation Code, that is not held or used for the production of
SECTION 2. This Act applies only to taxes imposed on or
after the effective date of this Act. Taxes imposed before the
effective date of this Act are governed by the law in effect on the
date the taxes are imposed, and that law is continued in effect for
SECTION 3. This Act takes effect September 1, 2005.
President of the Senate Speaker of the House
I hereby certify that S.B. No. 867 passed the Senate on
April 26, 2005, by the following vote: Yeas 27, Nays 0.
Secretary of the Senate
I hereby certify that S.B. No. 867 passed the House on
May 25, 2005, by a non-record vote.
Chief Clerk of the House