| 1 | 1 | | 83R4848 KLA-D |
|---|
| 2 | 2 | | By: Sheets H.B. No. 859 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to an exemption from the motor vehicle sales and use tax |
|---|
| 8 | 8 | | for certain military servicemembers serving on active duty. |
|---|
| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 10 | 10 | | SECTION 1. Subchapter E, Chapter 152, Tax Code, is amended |
|---|
| 11 | 11 | | by adding Section 152.094 to read as follows: |
|---|
| 12 | 12 | | Sec. 152.094. ACTIVE DUTY MILITARY SERVICEMEMBERS. (a) |
|---|
| 13 | 13 | | The taxes imposed by this chapter do not apply to the sale or use of |
|---|
| 14 | 14 | | a motor vehicle purchased by an active duty member of the United |
|---|
| 15 | 15 | | States armed forces for the member's own private use if the member: |
|---|
| 16 | 16 | | (1) is a resident of this state; and |
|---|
| 17 | 17 | | (2) is deployed outside the United States. |
|---|
| 18 | 18 | | (b) A member who is eligible for an exemption under this |
|---|
| 19 | 19 | | section must apply to the comptroller for a certificate stating |
|---|
| 20 | 20 | | that the member is exempt from the taxes imposed by this chapter as |
|---|
| 21 | 21 | | provided by this section. The comptroller shall issue the |
|---|
| 22 | 22 | | certificate if the comptroller determines that the member qualifies |
|---|
| 23 | 23 | | for the exemption. |
|---|
| 24 | 24 | | (c) The comptroller may adopt rules to implement and |
|---|
| 25 | 25 | | administer this section. |
|---|
| 26 | 26 | | SECTION 2. This Act applies only to the purchase of a motor |
|---|
| 27 | 27 | | vehicle on or after the effective date of this Act. |
|---|
| 28 | 28 | | SECTION 3. This Act takes effect July 1, 2013, if it |
|---|
| 29 | 29 | | receives a vote of two-thirds of all the members elected to each |
|---|
| 30 | 30 | | house, as provided by Section 39, Article III, Texas Constitution. |
|---|
| 31 | 31 | | If this Act does not receive the vote necessary for effect on that |
|---|
| 32 | 32 | | date, this Act takes effect September 1, 2013. |
|---|