By: King of Zavala H.B. No. 2999
A BILL TO BE ENTITLED
AN ACT
relating to the sales and use tax imposed on trailers and
semitrailers sold or used in this state.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter A, Chapter 152, Tax Code, is amended
by adding Section 152.004 to read as follows:
Sec. 152.004. FURTHER DUTIES OF COMPTROLLER: TRAILERS AND
SEMITRAILERS. (a) The comptroller shall develop and establish by
rule procedures and policies to ensure the fair, uniform,
efficient, and effective collection throughout this state of the
applicable sales or use tax for trailers and semitrailers sold or
used in this state, including procedures and policies relating to:
(1) the sale of new or used trailers and semitrailers;
and
(2) trailers and semitrailers brought into this state.
(b) The comptroller shall furnish a copy of the procedures
and policies to each county tax assessor-collector.
(c) All county tax assessors-collectors shall consistently
apply the procedures and policies established under this section to
the collection of the applicable tax levied by this chapter on the
sale or use of trailers and semitrailers.
SECTION 2. Subchapter E, Chapter 152, Tax Code, is amended
by adding Section 152.0915 to read as follows:
Sec. 152.0915. TRAILERS AND SEMITRAILERS: CLARIFICATION OF
WHEN USED PRIMARILY FOR FARMING AND RANCHING OR TIMBER OPERATIONS.
(a) The comptroller by rule shall further clarify and define when a
trailer or semitrailer is considered to be primarily used for
farming and ranching or for timber operations. The rules shall
address matters such as the class and size of trailer or semitrailer
and the types of use as necessary to:
(1) clarify when a trailer or semitrailer is
considered to be primarily used for farming and ranching or for
timber operations; and
(2) facilitate and ensure the fair, uniform,
efficient, and effective application throughout this state of the
tax exemption for trailers and semitrailers primarily used for
farming and ranching or for timber operations.
(b) The comptroller shall furnish a copy of the rules
adopted under this section to each county tax assessor-collector.
(c) All county tax assessors-collectors shall consistently
apply the rules adopted under this section in administering the tax
exemption for trailers and semitrailers primarily used for farming
and ranching or for timber operations.
SECTION 3. This Act takes effect September 1, 2013.