| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 89R3537 SRA-D | |
| 2 | 2 | By: Virdell H.B. No. 1864 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | ||
| 6 | 6 | ||
| 7 | 7 | A BILL TO BE ENTITLED | |
| 8 | 8 | AN ACT | |
| 9 | 9 | relating to an exemption from the use tax imposed on certain motor | |
| 10 | 10 | vehicles brought into this state by new Texas residents. | |
| 11 | 11 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 12 | 12 | SECTION 1. Section 152.023, Tax Code, is amended by adding | |
| 13 | 13 | Subsection (d) to read as follows: | |
| 14 | 14 | (d) Notwithstanding any other provision of this section, a | |
| 15 | 15 | new resident of this state is not required to pay the tax imposed by | |
| 16 | 16 | this section if the motor vehicle brought into this state by the new | |
| 17 | 17 | resident was previously purchased by the new resident at retail | |
| 18 | 18 | sale in this state and the tax imposed by Section 152.021 was paid | |
| 19 | 19 | on the total consideration. | |
| 20 | 20 | SECTION 2. The changes in law made by this Act do not affect | |
| 21 | 21 | tax liability accruing before the effective date of this Act. That | |
| 22 | 22 | liability continues in effect as if this Act had not been enacted, | |
| 23 | 23 | and the former law is continued in effect for the collection of | |
| 24 | 24 | taxes due and for civil and criminal enforcement of the liability | |
| 25 | 25 | for those taxes. | |
| 26 | 26 | SECTION 3. This Act takes effect September 1, 2025. |