H.B. No. 236
AN ACT
relating to the procedures to obtain an exemption from the motor
vehicle sales tax for motor vehicles driven by persons who have
orthopedic handicaps.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 152.086, Tax Code, is amended by adding
Subsections (b-1) and (b-2) to read as follows:
(b-1) The seller of a motor vehicle may not collect the tax
from the purchaser of the motor vehicle if the purchaser:
(1) signs at the time of the purchase an exemption
certificate that:
(A) is on a form designated by the comptroller;
and
(B) contains all information the comptroller
considers reasonable to establish qualification for the exemption
at the time of sale; and
(2) presents any other documentation or information
the comptroller requires by rule.
(b-2) Notwithstanding any other provision of this section
or other law, the seller of a motor vehicle may rely on a properly
executed and signed exemption certificate under Subsection (b-1)
and does not have a duty to investigate the propriety of an
exemption certificate that is valid on the certificate's face. A
seller who relies on an exemption certificate as provided by this
subsection is not liable for the payment of motor vehicle sales
taxes that would otherwise be due as a result of a motor vehicle
sale.
SECTION 2. Not later than December 1, 2009, the comptroller
of public accounts shall:
(1) adopt any rules necessary to implement the changes
in law made by this Act; and
(2) designate the form required by Section
152.086(b-1)(1)(A), Tax Code, as added by this Act, and make the
form available to motor vehicle dealers and the public.
SECTION 3. The changes in law made by this Act apply to the
sale of a motor vehicle on or after January 1, 2010. A sale of a
motor vehicle that occurs before that date is governed by the law in
effect on the date the sale occurred, and that law is continued in
effect for that purpose.
SECTION 4. This Act takes effect September 1, 2009.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 236 was passed by the House on April
28, 2009, by the following vote: Yeas 149, Nays 0, 1 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 236 was passed by the Senate on May
21, 2009, by the following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor