LEGISLATIVE BUDGET BOARD Austin, Texas FISCAL NOTE, 84TH LEGISLATIVE REGULAR SESSION May 7, 2015 TO: Honorable Jane Nelson, Chair, Senate Committee on Finance FROM: Ursula Parks, Director, Legislative Budget Board IN RE:SB1835 by Menéndez (relating to an exemption from the motor vehicle use tax for motor vehicles brought into this state by certain current or former military personnel.), Committee Report 1st House, Substituted There could be an indeterminate amount of revenue loss depending on the number of military members eligible for the motor vehicle use tax exclusion. The bill would amend Section 152.022 of the Tax Code, regarding motor vehicle taxes, to exclude current or former members of the U.S. military from paying motor vehicle use tax on a vehicle they purchased at retail outside this state while serving on active duty outside this state. The bill would direct the Comptroller to adopt rules prescribing the manner in which a person claiming the exemption would verify their eligibility. The bill would apply to any service member who purchased a car outside of Texas while on active duty and did not pay sales tax at the time of purchase. The number of military members eligible for this exemption is unknown.This bill would take effect September 1, 2015. Local Government Impact No significant fiscal implication to units of local government is anticipated. Source Agencies:304 Comptroller of Public Accounts LBB Staff: UP, KK
LEGISLATIVE BUDGET BOARD
Austin, Texas
FISCAL NOTE, 84TH LEGISLATIVE REGULAR SESSION
May 7, 2015
TO: Honorable Jane Nelson, Chair, Senate Committee on Finance FROM: Ursula Parks, Director, Legislative Budget Board IN RE:SB1835 by Menéndez (relating to an exemption from the motor vehicle use tax for motor vehicles brought into this state by certain current or former military personnel.), Committee Report 1st House, Substituted
TO: Honorable Jane Nelson, Chair, Senate Committee on Finance
FROM: Ursula Parks, Director, Legislative Budget Board
IN RE: SB1835 by Menéndez (relating to an exemption from the motor vehicle use tax for motor vehicles brought into this state by certain current or former military personnel.), Committee Report 1st House, Substituted
Honorable Jane Nelson, Chair, Senate Committee on Finance
Honorable Jane Nelson, Chair, Senate Committee on Finance
Ursula Parks, Director, Legislative Budget Board
Ursula Parks, Director, Legislative Budget Board
SB1835 by Menéndez (relating to an exemption from the motor vehicle use tax for motor vehicles brought into this state by certain current or former military personnel.), Committee Report 1st House, Substituted
SB1835 by Menéndez (relating to an exemption from the motor vehicle use tax for motor vehicles brought into this state by certain current or former military personnel.), Committee Report 1st House, Substituted
There could be an indeterminate amount of revenue loss depending on the number of military members eligible for the motor vehicle use tax exclusion.
There could be an indeterminate amount of revenue loss depending on the number of military members eligible for the motor vehicle use tax exclusion.
The bill would amend Section 152.022 of the Tax Code, regarding motor vehicle taxes, to exclude current or former members of the U.S. military from paying motor vehicle use tax on a vehicle they purchased at retail outside this state while serving on active duty outside this state. The bill would direct the Comptroller to adopt rules prescribing the manner in which a person claiming the exemption would verify their eligibility. The bill would apply to any service member who purchased a car outside of Texas while on active duty and did not pay sales tax at the time of purchase. The number of military members eligible for this exemption is unknown.This bill would take effect September 1, 2015.
Local Government Impact
No significant fiscal implication to units of local government is anticipated.
Source Agencies: 304 Comptroller of Public Accounts
304 Comptroller of Public Accounts
LBB Staff: UP, KK
UP, KK