| 1 | 1 | | By: Watson S.B. No. 1265 |
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| 2 | 2 | | (In the Senate - Filed March 3, 2009; March 17, 2009, read |
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| 3 | 3 | | first time and referred to Committee on Finance; April 24, 2009, |
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| 4 | 4 | | reported favorably by the following vote: Yeas 10, Nays 0; |
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| 5 | 5 | | April 24, 2009, sent to printer.) |
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| 6 | 6 | | |
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| 7 | 7 | | |
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| 8 | 8 | | A BILL TO BE ENTITLED |
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| 9 | 9 | | AN ACT |
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| 10 | 10 | | relating to obtaining an exemption from the motor vehicle sales tax |
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| 11 | 11 | | for motor vehicles driven by persons who have orthopedic handicaps. |
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| 12 | 12 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 13 | 13 | | SECTION 1. Section 152.086, Tax Code, is amended by adding |
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| 14 | 14 | | Subsections (b-1) and (d) to read as follows: |
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| 15 | 15 | | (b-1) The seller of a motor vehicle may not collect the tax |
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| 16 | 16 | | from the purchaser of the motor vehicle if the purchaser: |
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| 17 | 17 | | (1) signs at the time of the purchase an exemption |
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| 18 | 18 | | certificate that: |
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| 19 | 19 | | (A) is on a form designated by the comptroller; |
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| 20 | 20 | | and |
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| 21 | 21 | | (B) contains all information the comptroller |
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| 22 | 22 | | considers reasonable to establish qualification for the exemption |
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| 23 | 23 | | at the time of sale; and |
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| 24 | 24 | | (2) presents any other documentation or information |
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| 25 | 25 | | the comptroller requires by rule. |
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| 26 | 26 | | (d) Notwithstanding any other provision of this section or of |
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| 27 | 27 | | other law, a seller may rely on a properly executed and signed |
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| 28 | 28 | | exemption certificate as provided by this section and is under no |
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| 29 | 29 | | duty to investigate the propriety of a certificate that is valid on |
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| 30 | 30 | | its face. A seller who relies on a properly executed and signed |
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| 31 | 31 | | exemption certificate as provided by this section is not liable for |
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| 32 | 32 | | motor vehicle sales tax that would otherwise be due as a result of a |
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| 33 | 33 | | motor vehicle sale. |
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| 34 | 34 | | SECTION 2. Not later than December 1, 2009, the comptroller |
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| 35 | 35 | | of public accounts shall: |
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| 36 | 36 | | (1) adopt any rules necessary to implement the changes |
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| 37 | 37 | | in law made by this Act; and |
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| 38 | 38 | | (2) designate the form required by Paragraph (A), |
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| 39 | 39 | | Subdivision (1), Subsection (b-1), Section 152.086, Tax Code, as |
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| 40 | 40 | | added by this Act, and make the form available to motor vehicle |
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| 41 | 41 | | dealers and the public. |
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| 42 | 42 | | SECTION 3. The changes in law made by this Act apply to the |
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| 43 | 43 | | sale of a motor vehicle on or after January 1, 2010. A sale of a |
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| 44 | 44 | | motor vehicle that occurs before that date is governed by the law in |
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| 45 | 45 | | effect on the date the sale occurred, and that law is continued in |
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| 46 | 46 | | effect for that purpose. |
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| 47 | 47 | | SECTION 4. This Act takes effect September 1, 2009. |
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| 48 | 48 | | * * * * * |
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