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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 taxes imposed on the sale, use, or |
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rental of a motor vehicle for a vehicle purchased, used, or rented |
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by a nonprofit food bank. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter E, Chapter 152, Tax Code, is amended |
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by adding Section 152.094 to read as follows: |
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Sec. 152.094. MOTOR VEHICLES USED BY NONPROFIT FOOD BANK. |
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The taxes imposed by this chapter do not apply to the sale, use, or |
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rental of a motor vehicle that is: |
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(1) purchased by a nonprofit food bank, as defined by |
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Section 162.001; and |
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(2) used primarily by the nonprofit food bank for the |
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food bank's purposes. |
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SECTION 2. This Act applies only to a sale, use, or rental |
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of a motor vehicle that occurs on or after the effective date of |
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this Act. |
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SECTION 3. This Act takes effect September 1, 2025. |