| 1 | 1 | | 81R5489 KLA-D |
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| 2 | 2 | | By: Harper-Brown H.B. No. 1261 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to an exemption from the motor vehicle sales tax for a |
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| 8 | 8 | | limited period. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Subchapter E, Chapter 152, Tax Code, is amended |
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| 11 | 11 | | by adding Section 152.096 to read as follows: |
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| 12 | 12 | | Sec. 152.096. SALE OF CERTAIN MOTOR VEHICLES EXEMPT FOR |
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| 13 | 13 | | LIMITED PERIOD. The taxes imposed by this chapter do not apply to |
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| 14 | 14 | | the sale of a motor vehicle if the sale: |
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| 15 | 15 | | (1) is made by a dealer that holds a dealer's general |
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| 16 | 16 | | distinguishing number under Chapter 503, Transportation Code; and |
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| 17 | 17 | | (2) takes place during a period beginning at 12:01 |
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| 18 | 18 | | a.m. on the second Friday in June and ending at 12 midnight on the |
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| 19 | 19 | | following Sunday. |
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| 20 | 20 | | SECTION 2. (a) Notwithstanding Section 152.096, Tax Code, |
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| 21 | 21 | | as added by this Act, if this Act does not receive the vote |
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| 22 | 22 | | necessary for immediate effect, the exemption provided by that |
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| 23 | 23 | | section from the taxes imposed by Chapter 152, Tax Code, applies to |
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| 24 | 24 | | a sale that takes place during a period beginning at 12:01 a.m. on |
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| 25 | 25 | | the second Friday in September, 2009, and ending at 12 midnight the |
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| 26 | 26 | | following Sunday if the sale otherwise meets the requirements of |
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| 27 | 27 | | that section. |
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| 28 | 28 | | (b) If this Act receives the vote necessary for immediate |
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| 29 | 29 | | effect, this section has no effect. |
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| 30 | 30 | | (c) If this section takes effect, this section expires |
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| 31 | 31 | | October 1, 2009. |
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| 32 | 32 | | SECTION 3. The change in law made by this Act does not |
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| 33 | 33 | | affect tax liability accruing before the effective date of this |
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| 34 | 34 | | Act. That liability continues in effect as if this Act had not been |
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| 35 | 35 | | enacted, and the former law is continued in effect for the |
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| 36 | 36 | | collection of taxes due and for civil and criminal enforcement of |
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| 37 | 37 | | the liability for those taxes. |
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| 38 | 38 | | SECTION 4. This Act takes effect immediately if it receives |
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| 39 | 39 | | a vote of two-thirds of all the members elected to each house, as |
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| 40 | 40 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 41 | 41 | | Act does not receive the vote necessary for immediate effect, this |
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| 42 | 42 | | Act takes effect September 1, 2009. |
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