H.B. No. 2654
AN ACT
relating to imposition of the motor vehicle sales tax on motor
vehicles transferred as the result of a gift.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 152.001(1), Tax Code, is amended to read
as follows:
(1) "Sale" includes:
(A) an installment and credit sale;
(B) an exchange of property for property or
money;
(C) an exchange in which property is transferred
but the seller retains title as security for payment of the purchase
price; [and]
(D) a transaction in which a motor vehicle is
transferred to another person without payment of consideration and
that does not qualify as a gift under Section 152.025; and
(E) any other closed transaction that
constitutes a sale.
SECTION 2. Section 152.025(a), Tax Code, is amended to read
as follows:
(a) A tax is imposed on the recipient of a gift of a motor
vehicle. This section applies only if the person receiving the
motor vehicle:
(1) receives the vehicle from:
(A) the person's:
(i) spouse;
(ii) parent or stepparent;
(iii) grandparent or grandchild;
(iv) child or stepchild;
(v) sibling; or
(vi) guardian; or
(B) a decedent's estate; or
(2) is exempt from federal income taxation under
Section 501(a), Internal Revenue Code of 1986, by being listed as an
exempt organization under Section 501(c)(3) of that code, and the
vehicle will be used for the purposes of the organization.
SECTION 3. Section 152.062, Tax Code, is amended by
amending Subsection (b) and adding Subsection (b-1) to read as
follows:
(b) The statement must be in the following form:
(1) if a motor vehicle is sold, the seller and
purchaser shall make a joint statement of the then value in dollars
of the total consideration for the vehicle; [or]
(2) if the ownership of a motor vehicle is transferred
as the result of an [a gift or] even exchange, the principal parties
shall make a joint statement describing the nature of the
transaction; or
(3) if the ownership of a motor vehicle is transferred
as the result of a gift, the principal parties shall make a joint
statement describing the nature of the transaction and the
relationship between the principal parties.
(b-1) A joint statement required by Subsection (b)(3) must
be notarized.
SECTION 4. This Act applies only to a joint statement
relating to the transfer of a motor vehicle as a result of a gift
that is filed with a tax assessor-collector of a county on or after
the effective date of this Act. A joint statement that is filed
before that date is governed by the law in effect on the date the
statement is filed, and that law is continued in effect for that
purpose.
SECTION 5. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 6. This Act takes effect September 1, 2009.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 2654 was passed by the House on May
12, 2009, by the following vote: Yeas 137, Nays 12, 1 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 2654 was passed by the Senate on May
25, 2009, by the following vote: Yeas 31, Nays 0.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor