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A BILL TO BE ENTITLED
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AN ACT
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relating to the permitting and taxation of certain boats and boat |
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motors; imposing a fee. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 31.003(16), Parks and Wildlife Code, is |
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amended to read as follows: |
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(16) "Distributor" means a person who offers for sale, |
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sells, or processes for distribution new vessels [boats] or |
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outboard motors to dealers in this state. |
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SECTION 2. Section 31.006(a), Parks and Wildlife Code, is |
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amended to read as follows: |
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(a) The department may authorize a dealer who holds a |
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dealer's or manufacturer's number to act as the agent of the |
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department under Subchapter B [of this chapter] and under Chapter |
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160, Tax Code, for the issuance of certificates of number and the |
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collection of fees and taxes for vessels and outboard motors |
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[boats] sold by that dealer. |
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SECTION 3. Section 160.001(2), Tax Code, is amended to read |
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as follows: |
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(2) "Boat" means a vessel not more than 115 feet in |
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length, measured from the tip of the bow in a straight line to the |
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stern [has the meaning assigned by Section 31.003, Parks and
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Wildlife Code]. |
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SECTION 4. Subchapter B, Chapter 160, Tax Code, is amended |
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by adding Sections 160.0246, 160.0247, and 160.026 to read as |
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follows: |
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Sec. 160.0246. EXEMPTION FOR CERTAIN BOATS AND MOTORS |
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TEMPORARILY USED IN THIS STATE. (a) The taxes imposed by this |
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chapter do not apply to the sale of a taxable boat or motor if: |
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(1) the boat or motor is sold in this state for use in |
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another state or nation and is removed from this state not more than |
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10 days after the date of purchase; |
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(2) the boat or motor: |
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(A) is sold in this state for use in another state |
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or nation; |
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(B) not later than the 10th day after the date the |
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boat or motor is purchased, is docked at or placed in a boat repair |
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facility registered with the comptroller for repairs or |
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modifications; |
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(C) is not used by a person while it is being |
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repaired or modified, except as necessary to test the repairs or |
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modifications; and |
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(D) is removed from this state not more than 20 |
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days after the date the repairs or modifications are finished; or |
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(3) the boat or motor: |
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(A) is sold in this state for use in another state |
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or nation; |
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(B) displays a permit described by Section |
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160.0247 at all times after the boat or motor is purchased until the |
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boat or motor is removed from this state; and |
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(C) is removed from this state not more than 90 |
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days after the date of purchase. |
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(b) The tax imposed by Section 160.022 does not apply to a |
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taxable boat or motor used in this state or brought into this state |
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for use if the boat or motor: |
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(1) has a current certificate of number issued under |
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any federal law or a federally approved numbering system of another |
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state; |
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(2) displays a permit described by Section 160.0247 at |
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all times while the boat or motor is located in this state; and |
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(3) is removed from this state not more than 90 days |
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after the date the boat or motor is brought into this state. |
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(c) The comptroller shall adopt rules and procedures to |
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implement this section and Section 160.0247. |
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Sec. 160.0247. TEMPORARY USE PERMIT. (a) The comptroller |
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or an agent of the department may issue a temporary use permit to |
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the owner of a taxable boat or motor that qualifies for an exemption |
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from tax under Section 160.0246(a)(3) or (b). |
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(b) The fee for a permit is $150. |
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(c) A permit is valid for 90 days and may not be renewed. |
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(d) The owner of a taxable boat or motor may obtain not more |
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than two permits in a calendar year for the boat or motor. The |
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second permit in a calendar year may not be issued before the 30th |
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day after the date the first permit expires. |
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Sec. 160.026. LIMITATION ON AMOUNT OF TAX. Notwithstanding |
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any other law, the tax imposed under Section 160.021 on the sale of |
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a taxable boat or motor may not exceed $18,750. |
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SECTION 5. 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 6. This Act takes effect September 1, 2019. |