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A BILL TO BE ENTITLED
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AN ACT
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relating to the motor vehicle sales tax applicable to motor |
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vehicles used by transportation companies for certain purposes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 152.082, Tax Code, is amended to read as |
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follows: |
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Sec. 152.082. SALE OF MOTOR VEHICLE TO OR USE OF MOTOR |
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VEHICLE BY PUBLIC AGENCY. The taxes imposed by this chapter do not |
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apply to the sale [of a motor vehicle to] or use of a motor vehicle |
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[by a public agency] if the motor vehicle is operated with an exempt |
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license plate issued under Section 502.451, Transportation Code, |
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and is for use by: |
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(1) a public agency; or |
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(2) a commercial transportation company to provide |
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transportation services under a contract with: |
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(A) a board of county school trustees or school |
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district board of trustees under Section 34.008, Education Code; or |
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(B) the governing body of an open-enrollment |
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charter school. |
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SECTION 2. The amendments made by this Act are a |
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clarification of existing law and do not imply that existing law may |
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be construed as inconsistent with the law as amended by this Act. |
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SECTION 3. 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, 2015. |