86R392 ADM-F
By: Metcalf H.B. No. 947
A BILL TO BE ENTITLED
AN ACT
relating to exemptions from the motor vehicle use tax for a motor
vehicle brought into this state by an active duty member of the
United States armed forces or the member's spouse.
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 is:
(1) an active duty member of the United States armed
forces; or
(2) the spouse of a person described by Subdivision
(1).
SECTION 2. Section 152.023, Tax Code, is amended by adding
Subsection (d) to read as follows:
(d) The tax imposed by this section does not apply to a motor
vehicle described by Subsection (a) that is brought into this state
by:
(1) a person who is an active duty member of the United
States armed forces; or
(2) the spouse of a person described by Subdivision
(1).
SECTION 3. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 4. This Act takes effect September 1, 2019.