| 1 | 1 | | 81R1936 KLA-D |
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| 2 | 2 | | By: Gonzalez Toureilles H.B. No. 754 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to an exemption from the tax imposed on the rental of a |
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| 8 | 8 | | motor vehicle under certain circumstances. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Subchapter E, Chapter 152, Tax Code, is amended |
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| 11 | 11 | | by adding Section 152.095 to read as follows: |
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| 12 | 12 | | Sec. 152.095. RENTAL OF MOTOR VEHICLE TO PERSON WHOSE MOTOR |
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| 13 | 13 | | VEHICLE IS STOLEN OR BEING REPAIRED. (a) The taxes imposed by this |
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| 14 | 14 | | chapter on the gross rental receipts from the rental of a motor |
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| 15 | 15 | | vehicle do not apply to the rental of a motor vehicle by a person |
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| 16 | 16 | | whose motor vehicle is unavailable for use because that motor |
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| 17 | 17 | | vehicle: |
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| 18 | 18 | | (1) was stolen; or |
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| 19 | 19 | | (2) is at an automobile dealership or repair facility |
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| 20 | 20 | | for repair of damage, including body damage or damage to a |
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| 21 | 21 | | mechanical system, sustained in a motor vehicle accident. |
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| 22 | 22 | | (b) The tax that would have been remitted on gross rental |
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| 23 | 23 | | receipts without the exemption provided by this section is |
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| 24 | 24 | | considered to have been remitted for the purpose of calculating the |
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| 25 | 25 | | minimum gross rental receipts tax imposed by Section 152.026. |
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| 26 | 26 | | (c) The comptroller shall adopt necessary rules regarding |
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| 27 | 27 | | the exemption provided by this section, including rules specifying |
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| 28 | 28 | | any recordkeeping requirements. |
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| 29 | 29 | | SECTION 2. The change in law made by this Act does not |
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| 30 | 30 | | affect tax liability accruing before the effective date of this |
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| 31 | 31 | | Act. That liability continues in effect as if this Act had not been |
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| 32 | 32 | | enacted, and the former law is continued in effect for the |
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| 33 | 33 | | collection of taxes due and for civil and criminal enforcement of |
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| 34 | 34 | | the liability for those taxes. |
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| 35 | 35 | | SECTION 3. This Act takes effect September 1, 2009. |
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