Bill Text: TX HB897 | 2017-2018 | 85th Legislature | Enrolled
Bill Title: Relating to the exemption from the taxes imposed on the sale, use, or rental of certain motor vehicles owned or used by a church, religious society, or open-enrollment charter school and from registration fees for motor vehicles owned by open-enrollment charter schools.
Sponsorship: Partisan Bill (Republican 7)
Status: (Passed) 2017-06-15 - Effective on 9/1/17 [HB897 Detail]
Download: Texas-2017-HB897-Enrolled.html
| H.B. No. 897 | ||
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| relating to the exemption from the taxes imposed on the sale, use, | ||
| or rental of certain motor vehicles owned or used by a church, | ||
| religious society, or open-enrollment charter school and from | ||
| registration fees for motor vehicles owned by open-enrollment | ||
| charter schools. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Sections 152.001(7) and (12), Tax Code, are | ||
| amended to read as follows: | ||
| (7) "Public agency" means: | ||
| (A) a department, commission, board, office, | ||
| institution, or other agency of this state or of a county, city, | ||
| town, school district, hospital district, water district, or other | ||
| special district or authority or political subdivision created by | ||
| or under the constitution or the statutes of this state; [ |
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| (B) an unincorporated agency or instrumentality | ||
| of the United States; or | ||
| (C) an open-enrollment charter school. | ||
| (12) "Motor vehicle used for religious purposes" means | ||
| a motor vehicle that is: | ||
| (A) a trailer or is designed to carry more than | ||
| six passengers; | ||
| (B) sold to, rented to, or used by a church or | ||
| religious society; | ||
| (C) used primarily by a church or religious | ||
| society [ |
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| (D) not registered as a passenger vehicle and not | ||
| used primarily for the personal or official needs or duties of a | ||
| minister. | ||
| SECTION 2. Section 502.453(a), Transportation Code, is | ||
| amended to read as follows: | ||
| (a) The owner of a motor vehicle, trailer, or semitrailer | ||
| may annually apply for registration under Section 502.451 and is | ||
| exempt from the payment of a registration fee under this chapter if | ||
| the vehicle is: | ||
| (1) owned by and used exclusively in the service of: | ||
| (A) the United States; | ||
| (B) this state; [ |
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| (C) a county, municipality, or school district in | ||
| this state; or | ||
| (D) an open-enrollment charter school; | ||
| (2) owned by a commercial transportation company and | ||
| used exclusively to provide public school transportation services | ||
| to a school district under Section 34.008, Education Code; | ||
| (3) designed and used exclusively for fire fighting; | ||
| (4) owned by a volunteer fire department and used | ||
| exclusively in the conduct of department business; | ||
| (5) privately owned and used by a volunteer | ||
| exclusively in county marine law enforcement activities, including | ||
| rescue operations, under the direction of the sheriff's department; | ||
| (6) used by law enforcement under an alias for covert | ||
| criminal investigations; or | ||
| (7) owned by units of the United States Coast Guard | ||
| Auxiliary headquartered in Texas and used exclusively for conduct | ||
| of United States Coast Guard or Coast Guard Auxiliary business and | ||
| operations, including search and rescue, emergency communications, | ||
| and disaster operations. | ||
| SECTION 3. 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 4. This Act takes effect September 1, 2017. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I certify that H.B. No. 897 was passed by the House on April | ||
| 13, 2017, by the following vote: Yeas 138, Nays 0, 3 present, not | ||
| voting; and that the House concurred in Senate amendments to H.B. | ||
| No. 897 on May 26, 2017, by the following vote: Yeas 144, Nays 0, 2 | ||
| present, not voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| I certify that H.B. No. 897 was passed by the Senate, with | ||
| amendments, on May 24, 2017, by the following vote: Yeas 31, Nays | ||
| 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| APPROVED: __________________ | ||
| Date | ||
| __________________ | ||
| Governor | ||
