Texas House Bill HB236

Texas 2009 - 81st Regular

• Filed: 11/14/08
• Out of House Committee: 4/20/09
• Voted on by House: 4/29/09
• Out of Senate Committee: 5/8/09
• Voted on by Senate: 5/21/09
• Governor Action: 6/19/09
• Enrolled: 5/24/09
• Passed: 6/19/09

Caption

Relating to the procedures to obtain an exemption from the motor vehicle sales tax for motor vehicles driven by persons who have orthopedic handicaps.

Impact

By implementing these procedures, HB236 has the potential to positively impact the lives of individuals with orthopedic handicaps, allowing them to purchase vehicles without facing the additional financial burden of sales tax. This change could improve accessibility and independence for many individuals who depend on modified or accessible vehicles to conduct daily activities. Moreover, it encompasses provisions that protect the sellers from liability regarding the validity of the exemption certificates, thereby simplifying the process for car dealerships and private sellers inferring exemption eligibility.

Summary

House Bill 236 aims to amend the Texas Tax Code to establish specific procedures for obtaining an exemption from the motor vehicle sales tax for individuals with orthopedic handicaps. The bill stipulates that sellers of motor vehicles cannot collect sales tax from these eligible purchasers, provided that certain conditions are met at the time of sale. This includes signing an exemption certificate and presenting any required documentation as established by the comptroller. The bill is intended to ease the financial burden on individuals who are disabled and rely on motor vehicles for transportation.

Contention

Notably, while the bill received overwhelming support during voting, there may be some concerns from lawmakers and advocacy groups about the specific documentation requirements that could be imposed by the comptroller. The requirements must strike a balance between preventing abuse of the exemption and ensuring that genuinely qualifying individuals experience a hassle-free process. Additionally, the bill needs to ensure proper awareness and outreach to effectively inform affected individuals about these new provisions.