| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the imposition of and a limitation on the sales tax |
|
|
imposed on certain vessels. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 31.006(a), Parks and Wildlife Code, is |
|
|
amended to read as follows: |
|
|
(a) The department may authorize a dealer who holds a |
|
|
dealer's or manufacturer's number to act as the agent of the |
|
|
department under Subchapter B of this chapter and under Chapter |
|
|
160, Tax Code, for the issuance of certificates of number and the |
|
|
collection of fees and taxes for vessels [boats] sold by that |
|
|
dealer. |
|
|
SECTION 2. Section 160.001(2), Tax Code, is amended to read |
|
|
as follows: |
|
|
(2) "Boat" means: |
|
|
(A) a boat as defined [has the meaning assigned] |
|
|
by Section 31.003, Parks and Wildlife Code; or |
|
|
(B) a vessel not used for commercial shipping. |
|
|
SECTION 3. Subchapter B, Chapter 160, Tax Code, is amended |
|
|
by adding Sections 160.0246 and 160.026 to read as follows: |
|
|
Sec. 160.0246. EXEMPTION FOR REPAIRS AND MODIFICATIONS. |
|
|
(a) The taxes imposed by this chapter do not apply to the sale of a |
|
|
taxable boat or motor if: |
|
|
(1) the boat or motor is sold in this state for use in |
|
|
another state or nation and is removed from this state not more than |
|
|
10 days after the date of purchase; or |
|
|
(2) the boat or motor: |
|
|
(A) is sold in this state for use in another state |
|
|
or nation; |
|
|
(B) not later than the 10th day after the date the |
|
|
boat or motor is purchased, is docked at or placed in a boat repair |
|
|
facility registered with the comptroller for repairs or |
|
|
modifications; |
|
|
(C) is not used by a person while it is being |
|
|
repaired or modified, except as necessary to test the repairs or |
|
|
modifications; and |
|
|
(D) is removed from this state not more than 20 |
|
|
days after the date the repairs or modifications are finished. |
|
|
(b) The comptroller shall adopt rules and procedures to |
|
|
implement this section. |
|
|
Sec. 160.026. LIMITATION ON AMOUNT OF TAX. Notwithstanding |
|
|
any other law, the tax imposed under Section 160.021 on the sale of |
|
|
a taxable boat or motor may not exceed $15,625. |
|
|
SECTION 4. The change in law made by this Act does not |
|
|
affect tax liability accruing before the effective date of this |
|
|
Act. That liability continues in effect as if this Act had not been |
|
|
enacted, and the former law is continued in effect for the |
|
|
collection of taxes due and for civil and criminal enforcement of |
|
|
the liability for those taxes. |
|
|
SECTION 5. This Act takes effect September 1, 2011. |