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AN ACT
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relating to the exemption from the taxes imposed on the sale, use, |
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or rental of a motor vehicle for certain motor vehicles used for |
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religious purposes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 152.001(12), Tax Code, is amended to |
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read as follows: |
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(12) "Motor vehicle used for religious purposes" means |
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a motor vehicle that is: |
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(A) [a trailer or is designed to carry more than
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six passengers;
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[(B)
sold to, rented to, or used by a church or
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religious society;
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[(C)] used primarily by a church or religious |
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society; and |
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(B) [(D)
not registered as a passenger vehicle
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and] not used primarily for the personal or official needs or duties |
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of a minister. |
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SECTION 2. 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 3. This Act takes effect September 1, 2019. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 2338 was passed by the House on April |
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9, 2019, by the following vote: Yeas 146, Nays 2, 1 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 2338 was passed by the Senate on May |
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10, 2019, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |