81R1936 KLA-D
By: Gonzalez Toureilles H.B. No. 754
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from the tax imposed on the rental of a
motor vehicle under certain circumstances.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter E, Chapter 152, Tax Code, is amended
by adding Section 152.095 to read as follows:
Sec. 152.095. RENTAL OF MOTOR VEHICLE TO PERSON WHOSE MOTOR
VEHICLE IS STOLEN OR BEING REPAIRED. (a) The taxes imposed by this
chapter on the gross rental receipts from the rental of a motor
vehicle do not apply to the rental of a motor vehicle by a person
whose motor vehicle is unavailable for use because that motor
vehicle:
(1) was stolen; or
(2) is at an automobile dealership or repair facility
for repair of damage, including body damage or damage to a
mechanical system, sustained in a motor vehicle accident.
(b) The tax that would have been remitted on gross rental
receipts without the exemption provided by this section is
considered to have been remitted for the purpose of calculating the
minimum gross rental receipts tax imposed by Section 152.026.
(c) The comptroller shall adopt necessary rules regarding
the exemption provided by this section, including rules specifying
any recordkeeping requirements.
SECTION 2. 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 3. This Act takes effect September 1, 2009.