| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 86R7142 SRA-F | |
| 2 | 2 | By: Hughes S.B. No. 675 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | A BILL TO BE ENTITLED | |
| 6 | 6 | AN ACT | |
| 7 | 7 | relating to the exemption from the taxes imposed on the sale, use, | |
| 8 | 8 | or rental of a motor vehicle for certain motor vehicles used for | |
| 9 | 9 | religious purposes. | |
| 10 | 10 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 11 | 11 | SECTION 1. Section 152.001(12), Tax Code, is amended to | |
| 12 | 12 | read as follows: | |
| 13 | 13 | (12) "Motor vehicle used for religious purposes" means | |
| 14 | 14 | a motor vehicle that is: | |
| 15 | 15 | (A) [a trailer or is designed to carry more than | |
| 16 | 16 | six passengers; | |
| 17 | 17 | [(B) sold to, rented to, or used by a church or | |
| 18 | 18 | religious society; | |
| 19 | 19 | [(C)] used primarily by a church or religious | |
| 20 | 20 | society; and | |
| 21 | 21 | (B) [(D) not registered as a passenger vehicle | |
| 22 | 22 | and] not used primarily for the personal or official needs or duties | |
| 23 | 23 | of a minister or other person. | |
| 24 | 24 | SECTION 2. The change in law made by this Act does not | |
| 25 | 25 | affect tax liability accruing before the effective date of this | |
| 26 | 26 | Act. That liability continues in effect as if this Act had not been | |
| 27 | 27 | enacted, and the former law is continued in effect for the | |
| 28 | 28 | collection of taxes due and for civil and criminal enforcement of | |
| 29 | 29 | the liability for those taxes. | |
| 30 | 30 | SECTION 3. This Act takes effect September 1, 2019. |