82R4750 JE-D
By: Sheets H.B. No. 640
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from the motor vehicle sales and use tax
for military servicemembers serving on active duty.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter E, Chapter 152, Tax Code, is amended
by adding Section 152.094 to read as follows:
Sec. 152.094. ACTIVE DUTY MILITARY SERVICEMEMBERS.
(a) The taxes imposed by this chapter do not apply to the sale or
use of a motor vehicle purchased by an active duty member of the
United States armed forces for the member's own private use if the
member is a resident of this state.
(b) A member who is eligible for an exemption under this
section must apply to the comptroller for a certificate stating
that the member is exempt from the taxes imposed by this chapter as
provided by this section. The comptroller shall issue the
certificate if the comptroller determines that the member qualifies
for the exemption under this section.
(c) The comptroller may adopt rules to implement and
administer this section.
SECTION 2. This Act applies only to the purchase of a motor
vehicle on or after the effective date of this Act.
SECTION 3. This Act takes effect July 1, 2011, if it
receives a vote of two-thirds of all the members elected to each
house, as provided by Section 39, Article III, Texas Constitution.
If this Act does not receive the vote necessary for effect on that
date, this Act takes effect September 1, 2011.