| 1 | 1 | | H.B. No. 236 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | AN ACT |
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| 5 | 5 | | relating to the procedures to obtain an exemption from the motor |
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| 6 | 6 | | vehicle sales tax for motor vehicles driven by persons who have |
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| 7 | 7 | | orthopedic handicaps. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Section 152.086, Tax Code, is amended by adding |
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| 10 | 10 | | Subsections (b-1) and (b-2) to read as follows: |
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| 11 | 11 | | (b-1) The seller of a motor vehicle may not collect the tax |
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| 12 | 12 | | from the purchaser of the motor vehicle if the purchaser: |
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| 13 | 13 | | (1) signs at the time of the purchase an exemption |
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| 14 | 14 | | certificate that: |
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| 15 | 15 | | (A) is on a form designated by the comptroller; |
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| 16 | 16 | | and |
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| 17 | 17 | | (B) contains all information the comptroller |
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| 18 | 18 | | considers reasonable to establish qualification for the exemption |
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| 19 | 19 | | at the time of sale; and |
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| 20 | 20 | | (2) presents any other documentation or information |
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| 21 | 21 | | the comptroller requires by rule. |
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| 22 | 22 | | (b-2) Notwithstanding any other provision of this section |
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| 23 | 23 | | or other law, the seller of a motor vehicle may rely on a properly |
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| 24 | 24 | | executed and signed exemption certificate under Subsection (b-1) |
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| 25 | 25 | | and does not have a duty to investigate the propriety of an |
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| 26 | 26 | | exemption certificate that is valid on the certificate's face. A |
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| 27 | 27 | | seller who relies on an exemption certificate as provided by this |
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| 28 | 28 | | subsection is not liable for the payment of motor vehicle sales |
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| 29 | 29 | | taxes that would otherwise be due as a result of a motor vehicle |
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| 30 | 30 | | sale. |
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| 31 | 31 | | SECTION 2. Not later than December 1, 2009, the comptroller |
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| 32 | 32 | | of public accounts shall: |
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| 33 | 33 | | (1) adopt any rules necessary to implement the changes |
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| 34 | 34 | | in law made by this Act; and |
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| 35 | 35 | | (2) designate the form required by Section |
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| 36 | 36 | | 152.086(b-1)(1)(A), Tax Code, as added by this Act, and make the |
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| 37 | 37 | | form available to motor vehicle dealers and the public. |
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| 38 | 38 | | SECTION 3. The changes in law made by this Act apply to the |
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| 39 | 39 | | sale of a motor vehicle on or after January 1, 2010. A sale of a |
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| 40 | 40 | | motor vehicle that occurs before that date is governed by the law in |
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| 41 | 41 | | effect on the date the sale occurred, and that law is continued in |
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| 42 | 42 | | effect for that purpose. |
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| 43 | 43 | | SECTION 4. This Act takes effect September 1, 2009. |
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| 44 | 44 | | ______________________________ ______________________________ |
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| 45 | 45 | | President of the Senate Speaker of the House |
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| 46 | 46 | | I certify that H.B. No. 236 was passed by the House on April |
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| 47 | 47 | | 28, 2009, by the following vote: Yeas 149, Nays 0, 1 present, not |
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| 48 | 48 | | voting. |
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| 49 | 49 | | ______________________________ |
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| 50 | 50 | | Chief Clerk of the House |
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| 51 | 51 | | I certify that H.B. No. 236 was passed by the Senate on May |
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| 52 | 52 | | 21, 2009, by the following vote: Yeas 31, Nays 0. |
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| 53 | 53 | | ______________________________ |
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| 54 | 54 | | Secretary of the Senate |
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| 55 | 55 | | APPROVED: _____________________ |
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| 56 | 56 | | Date |
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| 57 | 57 | | _____________________ |
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| 58 | 58 | | Governor |
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