| 1 | 1 | | 84R25982 ADM-F |
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| 2 | 2 | | By: Craddick, et al. H.B. No. 1398 |
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| 3 | 3 | | Substitute the following for H.B. No. 1398: |
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| 4 | 4 | | By: Parker C.S.H.B. No. 1398 |
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| 5 | 5 | | |
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| 6 | 6 | | |
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| 7 | 7 | | A BILL TO BE ENTITLED |
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| 8 | 8 | | AN ACT |
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| 9 | 9 | | relating to the motor vehicle sales tax applicable to motor |
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| 10 | 10 | | vehicles used by transportation companies for certain purposes. |
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| 11 | 11 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 12 | 12 | | SECTION 1. Section 152.082, Tax Code, is amended to read as |
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| 13 | 13 | | follows: |
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| 14 | 14 | | Sec. 152.082. SALE OF MOTOR VEHICLE TO OR USE OF MOTOR |
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| 15 | 15 | | VEHICLE BY PUBLIC AGENCY. The taxes imposed by this chapter do not |
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| 16 | 16 | | apply to the sale [of a motor vehicle to] or use of a motor vehicle |
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| 17 | 17 | | [by a public agency] if the motor vehicle is operated with an exempt |
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| 18 | 18 | | license plate issued under Section 502.451, Transportation Code, |
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| 19 | 19 | | and is for use by: |
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| 20 | 20 | | (1) a public agency; or |
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| 21 | 21 | | (2) a commercial transportation company to provide |
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| 22 | 22 | | transportation services under a contract with: |
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| 23 | 23 | | (A) a board of county school trustees or school |
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| 24 | 24 | | district board of trustees under Section 34.008, Education Code; or |
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| 25 | 25 | | (B) the governing body of an open-enrollment |
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| 26 | 26 | | charter school. |
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| 27 | 27 | | SECTION 2. This Act takes effect immediately if it receives |
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| 28 | 28 | | a vote of two-thirds of all the members elected to each house, as |
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| 29 | 29 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 30 | 30 | | Act does not receive the vote necessary for immediate effect, this |
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| 31 | 31 | | Act takes effect September 1, 2015. |
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