Bill Text: TX HB3229 | 2015-2016 | 84th Legislature | Comm Sub
Bill Title: Relating to the motor vehicle sales tax imposed on the purchase, rental, or use of certain emergency services vehicles.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2015-05-13 - Placed on General State Calendar [HB3229 Detail]
Download: Texas-2015-HB3229-Comm_Sub.html
84R18549 GRM-D | |||
By: Cyrier, Ashby | H.B. No. 3229 | ||
Substitute the following for H.B. No. 3229: | |||
By: Parker | C.S.H.B. No. 3229 |
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relating to the motor vehicle sales tax imposed on the purchase, | ||
rental, or use of certain emergency services vehicles. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 152.087, Tax Code, is amended to read as | ||
follows: | ||
Sec. 152.087. FIRE TRUCKS AND EMERGENCY MEDICAL SERVICES | ||
VEHICLES. The taxes imposed by this chapter do not apply to the | ||
purchase, rental, or use of a fire truck, emergency medical | ||
services vehicle as defined by Section 773.003, Health and Safety | ||
Code, emergency medical services chief or supervisor vehicle, or | ||
other motor vehicle used exclusively for fire-fighting purposes or | ||
for emergency medical services when purchased by: | ||
(1) a volunteer fire department; | ||
(2) a nonprofit emergency medical service provider | ||
that receives a federal income tax exemption under Section 501(a), | ||
Internal Revenue Code of 1986, as an organization described by | ||
Section 501(c)(3), Internal Revenue Code of 1986; [ |
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(3) an emergency medical service provider to which | ||
Section 502.456, Transportation Code, applies; or | ||
(4) an entity that has an agreement with a local | ||
governmental entity to provide emergency ambulance services. | ||
SECTION 2. 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 before the effective date of this Act is continued in | ||
effect for purposes of the liability for and collection of those | ||
taxes. | ||
SECTION 3. This Act takes effect September 1, 2015. |