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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 use tax for certain |
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motor vehicles brought into this state by certain military |
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personnel. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 152.022, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) The tax imposed by this section does not apply to a motor |
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vehicle purchased at retail sale in a foreign country and used on |
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the public highways of this state by an active duty member of the |
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United States armed forces residing in this state on military |
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orders. |
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SECTION 2. Section 152.023, Tax Code, is amended by adding |
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Subsection (d) to read as follows: |
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(d) The tax imposed by this section does not apply to a motor |
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vehicle described by Subsection (a) that: |
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(1) is brought into this state by an active duty member |
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of the United States armed forces residing in this state on military |
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orders; and |
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(2) was purchased, leased, or otherwise acquired in a |
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foreign country by the active duty member while serving on active |
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duty. |
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SECTION 3. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act. Taxes |
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imposed before the effective date of this Act are governed by the |
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law in effect when the taxes were imposed, and that law is continued |
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in effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 4. This Act takes effect September 1, 2013. |