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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from the motor vehicle sales tax for a |
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limited period. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter E, Chapter 152, Tax Code, is amended |
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by adding Section 152.096 to read as follows: |
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Sec. 152.096. SALE OF CERTAIN MOTOR VEHICLES EXEMPT FOR |
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LIMITED PERIOD. The taxes imposed by this chapter do not apply to |
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the sale of a motor vehicle if the sale: |
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(1) is made by a dealer that holds a dealer's general |
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distinguishing number under Chapter 503, Transportation Code; and |
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(2) takes place during a period beginning at 12:01 |
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a.m. on the second Friday in June and ending at 12 midnight on the |
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following Sunday. |
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SECTION 2. (a) Notwithstanding Section 152.096, Tax Code, |
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as added by this Act, if this Act does not receive the vote |
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necessary for immediate effect, the exemption provided by that |
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section from the taxes imposed by Chapter 152, Tax Code, applies to |
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a sale that takes place during a period beginning at 12:01 a.m. on |
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the second Friday in September, 2009, and ending at 12 midnight the |
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following Sunday if the sale otherwise meets the requirements of |
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that section. |
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(b) If this Act receives the vote necessary for immediate |
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effect, this section has no effect. |
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(c) If this section takes effect, this section expires |
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October 1, 2009. |
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SECTION 3. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2009. |