84R3819 GRM-F
By: Menéndez S.B. No. 1835
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from the motor vehicle use tax for motor
vehicles brought into this state by certain current or former
military personnel.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 152.022, Tax Code, is amended by adding
Subsection (c) to read as follows:
(c) The tax imposed by this section does not apply to a motor
vehicle purchased at retail sale outside this state and used on the
public highways of this state by a person who:
(1) is a current or former member of the United States
armed forces; and
(2) purchased the motor vehicle while serving on
active duty outside this state.
SECTION 2. The change in law made by this Act does not
affect taxes imposed before the effective date of this Act. Taxes
imposed before the effective date of this Act are governed by the
law in effect when the taxes were imposed, and that law is continued
in effect for purposes of the liability for and collection of those
taxes.
SECTION 3. This Act takes effect September 1, 2015.