| 1 | 1 | | 81R1268 KLA-D |
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| 2 | 2 | | By: Farrar H.B. No. 4088 |
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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 the rate of the motor vehicle sales and use tax imposed |
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| 8 | 8 | | on certain motor vehicles. |
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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. Section 152.001, Tax Code, is amended by adding |
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| 11 | 11 | | Subdivision (20) to read as follows: |
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| 12 | 12 | | (20) "Hybrid motor vehicle" means a motor vehicle that |
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| 13 | 13 | | draws propulsion energy from both gasoline or conventional diesel |
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| 14 | 14 | | fuel and a rechargeable energy storage system. |
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| 15 | 15 | | SECTION 2. Section 152.021, Tax Code, is amended by |
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| 16 | 16 | | amending Subsection (b) and adding Subsection (c) to read as |
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| 17 | 17 | | follows: |
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| 18 | 18 | | (b) Except as provided by Subsection (c), the [The] tax rate |
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| 19 | 19 | | is 6-1/4 percent of the total consideration. |
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| 20 | 20 | | (c) The tax rate for a hybrid motor vehicle, other than a |
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| 21 | 21 | | plug-in hybrid electric motor vehicle as defined by Section |
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| 22 | 22 | | 152.0902(a), is 3.125 percent of the total consideration. |
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| 23 | 23 | | SECTION 3. Section 152.022(b), Tax Code, is amended to read |
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| 24 | 24 | | as follows: |
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| 25 | 25 | | (b) The tax is imposed at the appropriate rate prescribed by |
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| 26 | 26 | | Section 152.021 on [rate is 6-1/4 percent of] the total |
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| 27 | 27 | | consideration. |
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| 28 | 28 | | SECTION 4. Section 152.026(b), Tax Code, is amended to read |
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| 29 | 29 | | as follows: |
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| 30 | 30 | | (b) The tax rate is 10 percent of the gross rental receipts |
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| 31 | 31 | | from the rental of a rented motor vehicle for 30 days or less. The |
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| 32 | 32 | | tax on [and 6-1/4 percent of] the gross rental receipts from the |
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| 33 | 33 | | rental of a rented motor vehicle for longer than 30 days is imposed |
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| 34 | 34 | | at the appropriate rate prescribed by Section 152.021. |
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| 35 | 35 | | SECTION 5. Section 152.028(b), Tax Code, is amended to read |
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| 36 | 36 | | as follows: |
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| 37 | 37 | | (b) The tax is imposed at the appropriate rate prescribed by |
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| 38 | 38 | | Section 152.021 on [rate is 6-1/4 percent of] the total |
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| 39 | 39 | | consideration. |
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| 40 | 40 | | SECTION 6. Subchapter E, Chapter 152, Tax Code, is amended |
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| 41 | 41 | | by adding Section 152.0902 to read as follows: |
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| 42 | 42 | | Sec. 152.0902. CERTAIN PLUG-IN ELECTRIC MOTOR VEHICLES. |
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| 43 | 43 | | (a) In this section: |
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| 44 | 44 | | (1) "Plug-in electric motor vehicle" means a motor |
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| 45 | 45 | | vehicle that is powered exclusively by an electric motor supplied |
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| 46 | 46 | | by batteries that can be charged from an external electrical |
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| 47 | 47 | | outlet. |
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| 48 | 48 | | (2) "Plug-in hybrid electric motor vehicle" means a |
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| 49 | 49 | | motor vehicle that draws propulsion energy from both gasoline or |
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| 50 | 50 | | conventional diesel fuel and batteries that can be charged from an |
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| 51 | 51 | | external electrical outlet. |
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| 52 | 52 | | (b) The taxes imposed by this chapter do not apply to the |
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| 53 | 53 | | sale or use of a plug-in electric motor vehicle or plug-in hybrid |
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| 54 | 54 | | electric motor vehicle. |
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| 55 | 55 | | SECTION 7. The change in law made by this Act does not |
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| 56 | 56 | | affect tax liability accruing before the effective date of this |
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| 57 | 57 | | Act. That liability continues in effect as if this Act had not been |
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| 58 | 58 | | enacted, and the former law is continued in effect for the |
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| 59 | 59 | | collection of taxes due and for civil and criminal enforcement of |
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| 60 | 60 | | the liability for those taxes. |
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| 61 | 61 | | SECTION 8. This Act takes effect September 1, 2009. |
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