TITLE: Relating to an exemption from the motor vehicle use tax for motor vehicles brought into this state by military service members serving on active duty.

SUMMARY: Relating to an exemption from the motor vehicle use tax for motor vehicles brought into this state by military service members serving on active duty.

FULL TEXT:
AN ACT relating to an exemption from the motor vehicle use tax for motor vehicles brought into this state by military service members serving on active duty. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 152.022, Tax Code, is amended by adding Subsection (c) to read as follows: (c) The tax imposed by this section does not apply to a motor vehicle purchased at retail sale outside this state and used on the public highways of this state by an active duty member of the United States armed forces residing in this state on military orders. SECTION 2. Section 152.023, Tax Code, is amended by adding Subsection (d) to read as follows: (d) The tax imposed by this section does not apply to a motor vehicle described by Subsection (a) that is brought into this state by an active duty member of the United States armed forces residing in this state on military orders. SECTION 3. The change in law made by this Act does not affect taxes imposed before the effective date of this Act, and the law in effect immediately before that date is continued in effect for purposes of the liability for and collection of those taxes. SECTION 4. This Act takes effect July 1, 2011, if it receives a vote of two-thirds of all the members elected to each house, as provided by Section 39, Article III, Texas Constitution.