Texas 2019 - 86th Regular

Texas Senate Bill SB1669 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	86R9143 BEF/AAF-F
2	2	By: Taylor S.B. No. 1669
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to the permitting and taxation of certain boats and boat
8	8	motors; imposing a fee.
9	9	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
10	10	SECTION 1. Section 31.003(16), Parks and Wildlife Code, is
11	11	amended to read as follows:
12	12	(16) "Distributor" means a person who offers for sale,
13	13	sells, or processes for distribution new vessels [boats] or
14	14	outboard motors to dealers in this state.
15	15	SECTION 2. Section 31.006(a), Parks and Wildlife Code, is
16	16	amended to read as follows:
17	17	(a) The department may authorize a dealer who holds a
18	18	dealer's or manufacturer's number to act as the agent of the
19	19	department under Subchapter B [of this chapter] and under Chapter
20	20	160, Tax Code, for the issuance of certificates of number and the
21	21	collection of fees and taxes for vessels and outboard motors
22	22	[boats] sold by that dealer.
23	23	SECTION 3. Section 160.001(2), Tax Code, is amended to read
24	24	as follows:
25	25	(2) "Boat" means a vessel not more than 115 feet in
26	26	length, measured from the tip of the bow in a straight line to the
27	27	stern [has the meaning assigned by Section 31.003, Parks and
28	28	Wildlife Code].
29	29	SECTION 4. Subchapter B, Chapter 160, Tax Code, is amended
30	30	by adding Sections 160.0246, 160.0247, and 160.026 to read as
31	31	follows:
32	32	Sec. 160.0246. EXEMPTION FOR CERTAIN BOATS AND MOTORS
33	33	TEMPORARILY USED IN THIS STATE. (a) The taxes imposed by this
34	34	chapter do not apply to the sale of a taxable boat or motor if:
35	35	(1) the boat or motor is sold in this state for use in
36	36	another state or nation and is removed from this state not more than
37	37	10 days after the date of purchase;
38	38	(2) the boat or motor:
39	39	(A) is sold in this state for use in another state
40	40	or nation;
41	41	(B) not later than the 10th day after the date the
42	42	boat or motor is purchased, is docked at or placed in a boat repair
43	43	facility registered with the comptroller for repairs or
44	44	modifications;
45	45	(C) is not used by a person while it is being
46	46	repaired or modified, except as necessary to test the repairs or
47	47	modifications; and
48	48	(D) is removed from this state not more than 20
49	49	days after the date the repairs or modifications are finished; or
50	50	(3) the boat or motor:
51	51	(A) is sold in this state for use in another state
52	52	or nation;
53	53	(B) displays a permit described by Section
54	54	160.0247 at all times after the boat or motor is purchased until the
55	55	boat or motor is removed from this state; and
56	56	(C) is removed from this state not more than 90
57	57	days after the date of purchase.
58	58	(b) The tax imposed by Section 160.022 does not apply to a
59	59	taxable boat or motor used in this state or brought into this state
60	60	for use if the boat or motor:
61	61	(1) has a current certificate of number issued under
62	62	any federal law or a federally approved numbering system of another
63	63	state;
64	64	(2) displays a permit described by Section 160.0247 at
65	65	all times while the boat or motor is located in this state; and
66	66	(3) is removed from this state not more than 90 days
67	67	after the date the boat or motor is brought into this state.
68	68	(c) The comptroller shall adopt rules and procedures to
69	69	implement this section and Section 160.0247.
70	70	Sec. 160.0247. TEMPORARY USE PERMIT. (a) The comptroller
71	71	or an agent of the department may issue a temporary use permit to
72	72	the owner of a taxable boat or motor that qualifies for an exemption
73	73	from tax under Section 160.0246(a)(3) or (b).
74	74	(b) The fee for a permit is $150.
75	75	(c) A permit is valid for 90 days and may not be renewed.
76	76	(d) The owner of a taxable boat or motor may obtain not more
77	77	than two permits in a calendar year for the boat or motor. The
78	78	second permit in a calendar year may not be issued before the 30th
79	79	day after the date the first permit expires.
80	80	Sec. 160.026. LIMITATION ON AMOUNT OF TAX. Notwithstanding
81	81	any other law, the tax imposed under Section 160.021 on the sale of
82	82	a taxable boat or motor may not exceed $18,750.
83	83	SECTION 5. The change in law made by this Act does not
84	84	affect tax liability accruing before the effective date of this
85	85	Act. That liability continues in effect as if this Act had not been
86	86	enacted, and the former law is continued in effect for the
87	87	collection of taxes due and for civil and criminal enforcement of
88	88	the liability for those taxes.
89	89	SECTION 6. This Act takes effect September 1, 2019.