Texas Senate Bill SB1265

Texas 2009 - 81st Regular

• Out of Senate Committee: 4/24/09

Caption

Relating to obtaining an exemption from the motor vehicle sales tax for motor vehicles driven by persons who have orthopedic handicaps.

Impact

If enacted, SB1265 would significantly change the process surrounding motor vehicle sales for individuals with orthopedic disabilities. The addition to the tax code is expected to lessen the financial burden on individuals who require specialized vehicles due to their conditions. This exemption is crucial for enhancing mobility and independence among disabled individuals, potentially resulting in more inclusive opportunities within the state.

Summary

SB1265 is legislation aimed at amending the Texas Tax Code to provide an exemption from the motor vehicle sales tax for vehicles purchased by individuals with orthopedic handicaps. The bill specifies that the seller of a motor vehicle cannot collect the sales tax at the point of sale if the buyer presents a signed exemption certificate that verifies their eligibility. By creating this mechanism, the bill facilitates easier access to motor vehicles for those with mobility-related disabilities, aligning tax policy more closely with the needs of disabled citizens.

Contention

Although the bill aims to provide important benefits to individuals with disabilities, it may face challenges related to its implementation. There is potential concern over the administrative processes required to validate the exemption certificates and ensure compliance among vehicle sellers. Additionally, the state may need to address questions regarding the financial implications of loss in sales tax revenue from this exemption, balancing fiscal responsibility with social equity for its disabled citizens.