| 1 | 1 | | 88R5973 SRA-D |
|---|
| 2 | 2 | | By: Dean H.B. No. 2027 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to the imposition of a road use tax on the retail sale of |
|---|
| 8 | 8 | | electric motor vehicles. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Subchapter B, Chapter 152, Tax Code, is amended |
|---|
| 11 | 11 | | by adding Section 152.0216 to read as follows: |
|---|
| 12 | 12 | | Sec. 152.0216. ELECTRIC VEHICLE ROAD USE TAX. (a) In this |
|---|
| 13 | 13 | | section, "electric vehicle" means a motor vehicle that draws |
|---|
| 14 | 14 | | propulsion energy only from a rechargeable energy storage system. |
|---|
| 15 | 15 | | (b) A tax is imposed on every retail sale of every electric |
|---|
| 16 | 16 | | vehicle sold in this state. The amount of the tax is $1200. |
|---|
| 17 | 17 | | (c) The tax imposed under this section shall be collected at |
|---|
| 18 | 18 | | the same time and in the same manner and shall be administered and |
|---|
| 19 | 19 | | enforced in the same manner as the tax imposed under Section |
|---|
| 20 | 20 | | 152.021. |
|---|
| 21 | 21 | | (d) The comptroller shall allocate the revenue attributable |
|---|
| 22 | 22 | | to the tax imposed under this section in the same manner as the |
|---|
| 23 | 23 | | revenue attributable to the gasoline tax is allocated under Section |
|---|
| 24 | 24 | | 162.503. |
|---|
| 25 | 25 | | SECTION 2. This Act takes effect September 1, 2023. |
|---|