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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from the use tax imposed on certain motor |
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vehicles brought into this state by new Texas residents. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 152.023, Tax Code, is amended by adding |
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Subsection (d) to read as follows: |
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(d) Notwithstanding any other provision of this section, a |
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new resident of this state is not required to pay the tax imposed by |
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this section if the motor vehicle brought into this state by the new |
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resident was previously purchased by the new resident at retail |
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sale in this state and the tax imposed by Section 152.021 was paid |
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on the total consideration. |
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SECTION 2. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 3. This Act takes effect September 1, 2025. |