S.B. No. 338

relating to the amount of the use tax imposed on certain motor vehicles brought into this state by a new resident. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 152.023, Tax Code, is amended by amending Subsection (b) and adding Subsection (b-1) to read as follows: (b) Except as provided by Subsection (b-1), the [The] tax is $90 for each vehicle. (b-1) The tax on a motor vehicle eligible to be issued exhibition vehicle specialty license plates under Section 504.502, Transportation Code, is equal to the lesser of $90 or 6.25 percent of the total consideration. SECTION 2. This Act takes effect September 1, 2005.
______________________________ ______________________________ President of the Senate Speaker of the House
I hereby certify that S.B. No. 338 passed the Senate on April 7, 2005, by the following vote: Yeas 31, Nays 0. ______________________________ Secretary of the Senate I hereby certify that S.B. No. 338 passed the House on May 25, 2005, by a non-record vote. ______________________________ Chief Clerk of the House Approved: ______________________________ Date ______________________________ Governor