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