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SECTION 1. Section 152.001,
Tax Code, is amended to read as follows:
Sec. 152.001. DEFINITIONS. In
this chapter:
(1) "Sale"
includes:
(A) an installment and credit
sale;
(B) an exchange of property
for property or money;
(C) an exchange in which
property is transferred but the seller retains title as security for
payment of the purchase price;
(D) a transaction in which a
motor vehicle is transferred to another person without payment of
consideration and that does not qualify as a gift under Section 152.025;
and
(E) any other closed
transaction that constitutes a sale.
(2) "Retail sale"
means a sale of a motor vehicle except:
(A) the sale of a new motor
vehicle in which the purchaser is a franchised dealer who is authorized by
law and by franchise agreement to offer the vehicle for sale as a new motor
vehicle and who acquires the vehicle either for the exclusive purpose of
sale in the manner provided by law or for purposes allowed under Chapter
503, Transportation Code;
(B) the sale of a new
motor vehicle in which the purchaser is a
person who manufactures, distributes or assembles new motor vehicles and
who acquires the vehicle for purposes allowed
under Section 503.064, Transportation Code;
(C)(B) the sale
of a vehicle other than a new motor vehicle in which the purchaser is a
dealer who holds a dealer's general distinguishing number issued under
Chapter 503, Transportation Code, and who acquires the vehicle either for
the exclusive purpose of resale in the manner provided by law or for
purposes allowed under Chapter 503, Transportation Code; or
(D)(C) the sale
to a franchised dealer of a new motor vehicle removed from the franchised
dealer's inventory for the purpose of entering into a contract to lease the
vehicle to another person if, immediately after executing the lease
contract, the franchised dealer transfers title of the vehicle and assigns
the lease contract to the lessor of the vehicle.
(See Paragraph (B) above.)
(3) "Motor Vehicle"
includes:
(A) a self-propelled vehicle
designed to transport persons or property on a public highway;
(B) a trailer and
semitrailer, including a van, flatbed, tank, dumpster, dolly, jeep,
stinger, auxiliary axle, or converter gear; and
(C) a house trailer as
defined by Chapter 501, Transportation Code.
(4) "Motor Vehicle"
does not include:
(A) a device moved only by
human power;
(B) a device used exclusively
on stationary rails or tracks;
(C) road-building machinery;
(D) a mobile office;
(E) a vehicle with respect to
which the certificate of title has been surrendered in exchange for:
(i) a salvage vehicle title
issued pursuant to Chapter 501, Transportation Code;
(ii) a certificate of
authority issued pursuant to Chapter 683, Transportation Code;
(iii) a nonrepairable vehicle
title issued pursuant to Chapter 501, Transportation Code;
(iv) an ownership document
issued by another state if the document is comparable to a document issued
pursuant to Subparagraph (i), (ii), or (iii);
(F) a vehicle that has been
declared a total loss by an insurance company pursuant to the settlement or
adjustment of a claim; or
(G) an oilfield portable
unit.
(5) "Rental" means:
(A) an agreement by the owner
of a motor vehicle to give for not longer than 180 days the exclusive use
of that vehicle to another for consideration;
(B) an agreement by the
original manufacturer of a motor vehicle to give exclusive use of the motor
vehicle to another for consideration; or
(C) an agreement to give
exclusive use of a motor vehicle to another for re-rental purposes.
(6) "Lease" means
an agreement, other than a rental, by an owner of a motor vehicle to give
for longer than 180 days exclusive use of the vehicle to another for
consideration.
(7) "Public agency"
means:
(A) a department, commission,
board, office, institution, or other agency of this state or of a county,
city, town, school district, hospital district, water district, or other
special district or authority or political subdivision created by or under
the constitution or the statutes of this state; or
(B) an unincorporated agency
or instrumentality of the United States.
(8) "Gross rental
receipts" means value received or promised as consideration to the
owner of a motor vehicle for rental of the vehicle, but does not include:
(A) separately stated charges
for insurance;
(B) charges for damages to
the motor vehicle occurring during the rental agreement period;
(C) separately stated charges
for motor fuel sold by the owner of the motor vehicle; or
(D) discounts.
(9) "Owner of a motor
vehicle" means:
(A) a person named in the
certificate of title as the owner of the vehicle; or
(B) a person who has the
exclusive use of a motor vehicle by reason of a rental and holds the
vehicle for re-rental.
(10) "Orthopedically handicapped
person" means a person who because of a physical impairment is unable
to operate or reasonably be transported in a motor vehicle that has not
been specially modified.
(11) "Volunteer fire
department" means a company, department, or association whose members
receive no or nominal compensation and which is organized for the purpose
of answering fire alarms and extinguishing fires or answering fire alarms,
extinguishing fires, and providing emergency medical services.
(12) "Motor vehicle used
for religious purposes" means a motor vehicle that is:
(A) designed to carry more
than six passengers;
(B) sold to, rented to, or
used by a church or religious society;
(C) used primarily for the
purpose of providing transportation to and from a church or religious
service or meeting; and
(D) not registered as a
passenger vehicle and not used primarily for the personal or official needs
or duties of a minister.
(13) "Farm machine"
means a self-propelled motor vehicle specially adapted for use in the
production of crops or rearing of livestock, including poultry, and use in
feedlots and includes a self-propelled motor vehicle specially adapted for
applying plant food materials, agricultural chemicals, or feed for
livestock. "Farm machine" does not include any self-propelled
motor vehicle specifically designed or specially adapted for the sole
purpose of transporting agricultural products, plant food materials,
agricultural chemicals, or feed for livestock.
(14) "Nonprofit"
means:
(A) organized as a nonprofit
corporation under the Texas Non-Profit Corporation Act (Article 1396-1.01
et seq., Vernon's Texas Civil Statutes); or
(B) organized and operated in
a way that does not result in accrual of distributable profits, realization
of private gain resulting from payment of compensation other than
reasonable compensation for services rendered by persons who are not
members of the organization, or realization of any other form of private
gain.
(15) "Seller-financed
sale" means a retail sale of a motor vehicle by a dealer licensed
under Chapter 503, Transportation Code, in which the seller collects all or
part of the total consideration in periodic payments and retains a lien on
the motor vehicle until all payments have been received. The term does not
include a:
(A) retail sale of a motor
vehicle in which a person other than the seller provides the consideration
for the sale and retains a lien on the motor vehicle as collateral;
(B) lease; or
(C) rental.
(16) "Mobile
office" means a trailer designed to be used as an office, sales
outlet, or other workplace.
(17) "Lessor" means
a person who acquires title to a new motor vehicle for the purpose of
leasing the vehicle to another person.
(18) "New motor
vehicle" means a motor vehicle that, without regard to mileage, has
not been the subject of a retail tax.
(19) "Franchised
dealer" has the meaning assigned the term by Chapter 503,
Transportation Code.
(20) "Oilfield portable
unit" means a bunkhouse, manufactured home, trailer, or semitrailer
that:
(A) is not a travel trailer,
as defined by Section 502.166(e), Transportation Code;
(B) is designed to be used
for temporary lodging or as temporary office space;
(C) is used exclusively at
any oil, gas, water disposal, or injection well site to provide to well
site employees, contractors, or other workers sleeping accommodations or
temporary work space, including office space; and
(D) does not require
attachment to a foundation or to real property to be functional.
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