Bill Text: TX SB1669 | 2019-2020 | 86th Legislature | Introduced
Bill Title: Relating to the permitting and taxation of certain boats and boat motors; imposing a fee.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2019-04-24 - Left pending in committee [SB1669 Detail]
Download: Texas-2019-SB1669-Introduced.html
86R9143 BEF/AAF-F | ||
By: Taylor | S.B. No. 1669 |
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relating to the permitting and taxation of certain boats and boat | ||
motors; imposing a fee. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 31.003(16), Parks and Wildlife Code, is | ||
amended to read as follows: | ||
(16) "Distributor" means a person who offers for sale, | ||
sells, or processes for distribution new vessels [ |
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outboard motors to dealers in this state. | ||
SECTION 2. 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 [ |
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160, Tax Code, for the issuance of certificates of number and the | ||
collection of fees and taxes for vessels and outboard motors | ||
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SECTION 3. Section 160.001(2), Tax Code, is amended to read | ||
as follows: | ||
(2) "Boat" means a vessel not more than 115 feet in | ||
length, measured from the tip of the bow in a straight line to the | ||
stern [ |
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SECTION 4. Subchapter B, Chapter 160, Tax Code, is amended | ||
by adding Sections 160.0246, 160.0247, and 160.026 to read as | ||
follows: | ||
Sec. 160.0246. EXEMPTION FOR CERTAIN BOATS AND MOTORS | ||
TEMPORARILY USED IN THIS STATE. (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; | ||
(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; or | ||
(3) the boat or motor: | ||
(A) is sold in this state for use in another state | ||
or nation; | ||
(B) displays a permit described by Section | ||
160.0247 at all times after the boat or motor is purchased until the | ||
boat or motor is removed from this state; and | ||
(C) is removed from this state not more than 90 | ||
days after the date of purchase. | ||
(b) The tax imposed by Section 160.022 does not apply to a | ||
taxable boat or motor used in this state or brought into this state | ||
for use if the boat or motor: | ||
(1) has a current certificate of number issued under | ||
any federal law or a federally approved numbering system of another | ||
state; | ||
(2) displays a permit described by Section 160.0247 at | ||
all times while the boat or motor is located in this state; and | ||
(3) is removed from this state not more than 90 days | ||
after the date the boat or motor is brought into this state. | ||
(c) The comptroller shall adopt rules and procedures to | ||
implement this section and Section 160.0247. | ||
Sec. 160.0247. TEMPORARY USE PERMIT. (a) The comptroller | ||
or an agent of the department may issue a temporary use permit to | ||
the owner of a taxable boat or motor that qualifies for an exemption | ||
from tax under Section 160.0246(a)(3) or (b). | ||
(b) The fee for a permit is $150. | ||
(c) A permit is valid for 90 days and may not be renewed. | ||
(d) The owner of a taxable boat or motor may obtain not more | ||
than two permits in a calendar year for the boat or motor. The | ||
second permit in a calendar year may not be issued before the 30th | ||
day after the date the first permit expires. | ||
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 $18,750. | ||
SECTION 5. 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 6. This Act takes effect September 1, 2019. |