| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the rate of the motor vehicle sales and use tax imposed |
|
|
on certain motor vehicles. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 152.001, Tax Code, is amended by adding |
|
|
Subdivision (20) to read as follows: |
|
|
(20) "Hybrid motor vehicle" means a motor vehicle that |
|
|
draws propulsion energy from both gasoline or conventional diesel |
|
|
fuel and a rechargeable energy storage system. |
|
|
SECTION 2. Section 152.021, Tax Code, is amended by |
|
|
amending Subsection (b) and adding Subsection (c) to read as |
|
|
follows: |
|
|
(b) Except as provided by Subsection (c), the [The] tax rate |
|
|
is 6-1/4 percent of the total consideration. |
|
|
(c) The tax rate for a hybrid motor vehicle, other than a |
|
|
plug-in hybrid electric motor vehicle as defined by Section |
|
|
152.0902(a), is 3.125 percent of the total consideration. |
|
|
SECTION 3. Section 152.022(b), Tax Code, is amended to read |
|
|
as follows: |
|
|
(b) The tax is imposed at the appropriate rate prescribed by |
|
|
Section 152.021 on [rate is 6-1/4 percent of] the total |
|
|
consideration. |
|
|
SECTION 4. Section 152.026(b), Tax Code, is amended to read |
|
|
as follows: |
|
|
(b) The tax rate is 10 percent of the gross rental receipts |
|
|
from the rental of a rented motor vehicle for 30 days or less. The |
|
|
tax on [and 6-1/4 percent of] the gross rental receipts from the |
|
|
rental of a rented motor vehicle for longer than 30 days is imposed |
|
|
at the appropriate rate prescribed by Section 152.021. |
|
|
SECTION 5. Section 152.028(b), Tax Code, is amended to read |
|
|
as follows: |
|
|
(b) The tax is imposed at the appropriate rate prescribed by |
|
|
Section 152.021 on [rate is 6-1/4 percent of] the total |
|
|
consideration. |
|
|
SECTION 6. Subchapter E, Chapter 152, Tax Code, is amended |
|
|
by adding Section 152.0902 to read as follows: |
|
|
Sec. 152.0902. CERTAIN PLUG-IN ELECTRIC MOTOR VEHICLES. |
|
|
(a) In this section: |
|
|
(1) "Plug-in electric motor vehicle" means a motor |
|
|
vehicle that is powered exclusively by an electric motor supplied |
|
|
by batteries that can be charged from an external electrical |
|
|
outlet. |
|
|
(2) "Plug-in hybrid electric motor vehicle" means a |
|
|
motor vehicle that draws propulsion energy from both gasoline or |
|
|
conventional diesel fuel and batteries that can be charged from an |
|
|
external electrical outlet. |
|
|
(b) The taxes imposed by this chapter do not apply to the |
|
|
sale or use of a plug-in electric motor vehicle or plug-in hybrid |
|
|
electric motor vehicle. |
|
|
SECTION 7. The change in law made by this Act does not |
|
|
affect tax liability accruing before the effective date of this |
|
|
Act. That liability continues in effect as if this Act had not been |
|
|
enacted, and the former law is continued in effect for the |
|
|
collection of taxes due and for civil and criminal enforcement of |
|
|
the liability for those taxes. |
|
|
SECTION 8. This Act takes effect September 1, 2009. |