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A BILL TO BE ENTITLED
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AN ACT
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relating to the imposition of a road use tax on the retail sale of |
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electric motor vehicles. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 152, Tax Code, is amended |
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by adding Section 152.0216 to read as follows: |
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Sec. 152.0216. ELECTRIC VEHICLE ROAD USE TAX. (a) In this |
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section, "electric vehicle" means a motor vehicle that draws |
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propulsion energy only from a rechargeable energy storage system. |
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(b) A tax is imposed on every retail sale of every electric |
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vehicle sold in this state. The amount of the tax is $1200. |
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(c) The tax imposed under this section shall be collected at |
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the same time and in the same manner and shall be administered and |
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enforced in the same manner as the tax imposed under Section |
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152.021. |
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(d) The comptroller shall allocate the revenue attributable |
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to the tax imposed under this section in the same manner as the |
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revenue attributable to the gasoline tax is allocated under Section |
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162.503. |
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SECTION 2. This Act takes effect September 1, 2023. |