Honorable Jane Nelson, Chair, Senate Committee on Finance
FROM:
John McGeady, Assistant Director Sarah Keyton, Assistant Director Legislative Budget Board
IN RE:
HB2338 by Noble (Relating to the exemption from the taxes imposed on the sale, use, or rental of a motor vehicle for certain motor vehicles used for religious purposes.), As Engrossed
No fiscal implication to the State is anticipated.
The bill would amend Chapter 152 of the Tax Code, regarding the motor vehicle sales and use tax.
The bill would amend Section 152.001(12) by modifying the definition of a "motor vehicle used for religious purposes" to include any motor vehicle used primarily by a church or religious society and not used primarily for the personal or official needs or duties of a minister.
The bill would remove requirements that a motor vehicle be a trailer or designed to carry more than six passengers; be sold to, rented to, or used by a church or religious society; and not be registered as a passenger vehicle to meet the definition of "motor vehicle used for religious purposes."
The CPA indicates that the bill conforms statute to current administrative practice, therefore there would be no fiscal impact.
The bill would take effect September 1, 2019.
Local Government Impact
No fiscal implication to units of local government is anticipated.