88R5973 SRA-D     By: Dean H.B. No. 2027       A BILL TO BE ENTITLED   AN ACT   relating to the imposition of a road use tax on the retail sale of   electric motor vehicles.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subchapter B, Chapter 152, Tax Code, is amended   by adding Section 152.0216 to read as follows:          Sec. 152.0216.  ELECTRIC VEHICLE ROAD USE TAX. (a) In this   section, "electric vehicle" means a motor vehicle that draws   propulsion energy only from a rechargeable energy storage system.          (b)  A tax is imposed on every retail sale of every electric   vehicle sold in this state. The amount of the tax is $1200.          (c)  The tax imposed under this section shall be collected at   the same time and in the same manner and shall be administered and   enforced in the same manner as the tax imposed under Section   152.021.          (d)  The comptroller shall allocate the revenue attributable   to the tax imposed under this section in the same manner as the   revenue attributable to the gasoline tax is allocated under Section   162.503.          SECTION 2.  This Act takes effect September 1, 2023.