By: Metcalf H.B. No. 2759
A BILL TO BE ENTITLED
AN ACT
relating to motor vehicle sales tax paid by active duty members of
the United States military and their spouses and submission of an
affidavit asserting qualification for a tax on gift of a motor
vehicle.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 152.022, Tax Code, is amended by adding
subsection (c) to read as follows:
(c) This section does not apply to an active duty member of
the United States military or their spouse if the member can provide
documentation of sales tax paid in the state of purchase.
SECTION 2. Section 152.023, Tax Code, is amended by adding
subsection (d) to read as follows:
(d) This section does not apply to an active duty member of
the United States military or their spouse if the member can provide
documentation of sales tax paid in the state of purchase.
SECTION 3. Section 152.025, Tax Code is amended by adding
subsection (c) to read as follows:
(c) An active duty member of the United States military or
their spouse may submit an affidavit via United States mail with any
required supporting documentation to the tax assessor collector
asserting their qualification for a tax on gift of a motor vehicle.
SECTION 4. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 5. This Act takes effect September 1, 2017.