LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION May 6, 2009 TO: Honorable Steve Ogden, Chair, Senate Committee on Finance FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:HB236 by Rodriguez (Relating to the procedures to obtain an exemption from the motor vehicle sales tax for motor vehicles driven by persons who have orthopedic handicaps.), As Engrossed No significant fiscal implication to the State is anticipated. The bill would amend Chapter 152 of the Tax Code, regarding motor vehicle sales taxes. The bill would establish procedures for obtaining an orthopedic handicapped exemption from the motor vehicle sales and use tax. The seller of a motor vehicle would be prohibited from collecting the tax if the purchaser, at the time of the sale, signs an exemption certificate provided by the Comptroller and provides any documentation or information the Comptroller required. The bill also contains provisions that would allow the seller to rely on the exemption certificate and not require them to investigate the propriety of the certificate. The seller would not be liable for the payment of motor vehicle sales taxes, that would otherwise be due, if a person used a falsified certificate to obtain the exemption. The bill does not change the exemption already in Statute, only the method of obtaining the exemption. The bill would require the Comptroller to adopt any necessary rules to implement the changes in law, designate the form required, and make the form available to motor vehicle dealers and the public no later than December 1, 2009. The bill would take effect September 1, 2009. The changes made in law by the bill would apply to the sale of a motor vehicle on or after January 1, 2010. Local Government Impact No fiscal implication to units of local government is anticipated. Source Agencies:304 Comptroller of Public Accounts LBB Staff: JOB, MN, SD, KK
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 81ST LEGISLATIVE REGULAR SESSION
May 6, 2009
TO: Honorable Steve Ogden, Chair, Senate Committee on Finance FROM: John S. O'Brien, Director, Legislative Budget Board IN RE:HB236 by Rodriguez (Relating to the procedures to obtain an exemption from the motor vehicle sales tax for motor vehicles driven by persons who have orthopedic handicaps.), As Engrossed
TO: Honorable Steve Ogden, Chair, Senate Committee on Finance
FROM: John S. O'Brien, Director, Legislative Budget Board
IN RE: HB236 by Rodriguez (Relating to the procedures to obtain an exemption from the motor vehicle sales tax for motor vehicles driven by persons who have orthopedic handicaps.), As Engrossed
Honorable Steve Ogden, Chair, Senate Committee on Finance
Honorable Steve Ogden, Chair, Senate Committee on Finance
John S. O'Brien, Director, Legislative Budget Board
John S. O'Brien, Director, Legislative Budget Board
HB236 by Rodriguez (Relating to the procedures to obtain an exemption from the motor vehicle sales tax for motor vehicles driven by persons who have orthopedic handicaps.), As Engrossed
HB236 by Rodriguez (Relating to the procedures to obtain an exemption from the motor vehicle sales tax for motor vehicles driven by persons who have orthopedic handicaps.), As Engrossed
No significant fiscal implication to the State is anticipated.
No significant fiscal implication to the State is anticipated.
The bill would amend Chapter 152 of the Tax Code, regarding motor vehicle sales taxes. The bill would establish procedures for obtaining an orthopedic handicapped exemption from the motor vehicle sales and use tax. The seller of a motor vehicle would be prohibited from collecting the tax if the purchaser, at the time of the sale, signs an exemption certificate provided by the Comptroller and provides any documentation or information the Comptroller required. The bill also contains provisions that would allow the seller to rely on the exemption certificate and not require them to investigate the propriety of the certificate. The seller would not be liable for the payment of motor vehicle sales taxes, that would otherwise be due, if a person used a falsified certificate to obtain the exemption. The bill does not change the exemption already in Statute, only the method of obtaining the exemption. The bill would require the Comptroller to adopt any necessary rules to implement the changes in law, designate the form required, and make the form available to motor vehicle dealers and the public no later than December 1, 2009. The bill would take effect September 1, 2009. The changes made in law by the bill would apply to the sale of a motor vehicle on or after January 1, 2010.
The bill would amend Chapter 152 of the Tax Code, regarding motor vehicle sales taxes.
The bill would establish procedures for obtaining an orthopedic handicapped exemption from the motor vehicle sales and use tax. The seller of a motor vehicle would be prohibited from collecting the tax if the purchaser, at the time of the sale, signs an exemption certificate provided by the Comptroller and provides any documentation or information the Comptroller required. The bill also contains provisions that would allow the seller to rely on the exemption certificate and not require them to investigate the propriety of the certificate. The seller would not be liable for the payment of motor vehicle sales taxes, that would otherwise be due, if a person used a falsified certificate to obtain the exemption. The bill does not change the exemption already in Statute, only the method of obtaining the exemption.
The bill would require the Comptroller to adopt any necessary rules to implement the changes in law, designate the form required, and make the form available to motor vehicle dealers and the public no later than December 1, 2009.
The bill would take effect September 1, 2009. The changes made in law by the bill would apply to the sale of a motor vehicle on or after January 1, 2010.
Local Government Impact
No fiscal implication to units of local government is anticipated.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: JOB, MN, SD, KK
JOB, MN, SD, KK