| 6 | 4 | | AN ACT |
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| 7 | 5 | | relating to the motor vehicle sales tax applicable to motor |
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| 8 | 6 | | vehicles used by transportation companies for certain purposes. |
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| 9 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 8 | | SECTION 1. Section 152.082, Tax Code, is amended to read as |
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| 11 | 9 | | follows: |
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| 12 | 10 | | Sec. 152.082. SALE OF MOTOR VEHICLE TO OR USE OF MOTOR |
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| 13 | 11 | | VEHICLE BY PUBLIC AGENCY. The taxes imposed by this chapter do not |
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| 14 | 12 | | apply to the sale [of a motor vehicle to] or use of a motor vehicle |
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| 15 | 13 | | [by a public agency] if the motor vehicle is operated with an exempt |
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| 16 | 14 | | license plate issued under Section 502.451, Transportation Code, |
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| 17 | 15 | | and is for use by: |
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| 18 | 16 | | (1) a public agency; or |
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| 19 | 17 | | (2) a commercial transportation company to provide |
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| 20 | 18 | | transportation services under a contract with: |
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| 21 | 19 | | (A) a board of county school trustees or school |
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| 22 | 20 | | district board of trustees under Section 34.008, Education Code; or |
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| 23 | 21 | | (B) the governing body of an open-enrollment |
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| 24 | 22 | | charter school. |
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| 25 | 23 | | SECTION 2. This Act takes effect immediately if it receives |
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| 26 | 24 | | a vote of two-thirds of all the members elected to each house, as |
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| 27 | 25 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 28 | 26 | | Act does not receive the vote necessary for immediate effect, this |
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| 29 | 27 | | Act takes effect September 1, 2015. |
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| 28 | + | ______________________________ ______________________________ |
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| 29 | + | President of the Senate Speaker of the House |
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| 30 | + | I hereby certify that S.B. No. 724 passed the Senate on |
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| 31 | + | April 30, 2015, by the following vote: Yeas 31, Nays 0. |
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| 32 | + | ______________________________ |
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| 33 | + | Secretary of the Senate |
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| 34 | + | I hereby certify that S.B. No. 724 passed the House on |
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| 35 | + | May 26, 2015, by the following vote: Yeas 143, Nays 1, three |
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| 36 | + | present not voting. |
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| 37 | + | ______________________________ |
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| 38 | + | Chief Clerk of the House |
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| 39 | + | Approved: |
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| 40 | + | ______________________________ |
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| 41 | + | Date |
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| 42 | + | ______________________________ |
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| 43 | + | Governor |
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