Texas 2015 - 84th Regular

Texas House Bill HB2400 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	By: Bohac, et al. H.B. No. 2400
2		-	(Senate Sponsor - Taylor of Collin)
3		-	(In the Senate - Received from the House April 29, 2015;
4		-	April 30, 2015, read first time and referred to Committee on
5		-	Finance; May 6, 2015, reported favorably by the following vote:
6		-	Yeas 13, Nays 0; May 6, 2015, sent to printer.)
7		-	Click here to see the committee vote
	1	+	H.B. No. 2400
8	2
9	3
10		-	COMMITTEE VOTE
11		-	YeaNayAbsentPNV
12		-	NelsonX
13		-	HinojosaX
14		-	BettencourtX
15		-	EltifeX
16		-	HancockX
17		-	HuffmanX
18		-	KolkhorstX
19		-	NicholsX
20		-	SchwertnerX
21		-	SeligerX
22		-	Taylorof GalvestonX
23		-	UrestiX
24		-	WatsonX
25		-	WestX
26		-	WhitmireX
27		-	A BILL TO BE ENTITLED
28	4		AN ACT
29	5		relating to the sale of a new motor vehicle to certain manufacturers
30	6		or distributors.
31	7		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
32	8		SECTION 1. Section 152.001(2), Tax Code, is amended to read
33	9		as follows:
34	10		(2) "Retail sale" means a sale of a motor vehicle
35	11		except:
36	12		(A) the sale of a new motor vehicle in which the
37	13		purchaser is a franchised dealer who is authorized by law and by
38	14		franchise agreement to offer the vehicle for sale as a new motor
39	15		vehicle and who acquires the vehicle either for the exclusive
40	16		purpose of sale in the manner provided by law or for purposes
41	17		allowed under Chapter 503, Transportation Code;
42	18		(B) the sale of a vehicle other than a new motor
43	19		vehicle in which the purchaser is a dealer who holds a dealer's
44	20		general distinguishing number issued under Chapter 503,
45	21		Transportation Code, and who acquires the vehicle either for the
46	22		exclusive purpose of resale in the manner provided by law or for
47	23		purposes allowed under Chapter 503, Transportation Code; [or]
48	24		(C) the sale to a franchised dealer of a new motor
49	25		vehicle removed from the franchised dealer's inventory for the
50	26		purpose of entering into a contract to lease the vehicle to another
51	27		person if, immediately after executing the lease contract, the
52	28		franchised dealer transfers title of the vehicle and assigns the
53	29		lease contract to the lessor of the vehicle; or
54	30		(D) the sale of a new motor vehicle in which the
55	31		purchaser is a manufacturer or distributor as those terms are
56	32		defined by Section 2301.002, Occupations Code, who acquires the
57	33		motor vehicle either for the exclusive purpose of sale in the manner
58	34		provided by law or for purposes allowed under Section 503.064,
59	35		Transportation Code.
60	36		SECTION 2. The change in law made by this Act does not
61	37		affect tax liability accruing before the effective date of this
62	38		Act. That liability continues in effect as if this Act had not been
63	39		enacted, and the former law is continued in effect for the
64	40		collection of taxes due and for civil and criminal enforcement of
65	41		the liability for those taxes.
66	42		SECTION 3. This Act takes effect September 1, 2015.
67		-	* * * * *
	43	+	______________________________ ______________________________
	44	+	President of the Senate Speaker of the House
	45	+	I certify that H.B. No. 2400 was passed by the House on April
	46	+	29, 2015, by the following vote: Yeas 145, Nays 0, 1 present, not
	47	+	voting.
	48	+	______________________________
	49	+	Chief Clerk of the House
	50	+	I certify that H.B. No. 2400 was passed by the Senate on May
	51	+	15, 2015, by the following vote: Yeas 31, Nays 0.
	52	+	______________________________
	53	+	Secretary of the Senate
	54	+	APPROVED: _____________________
	55	+	Date
	56	+	_____________________
	57	+	Governor