| 1 | 1 | | By: Zaffirini S.B. No. 66 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to an exemption from the motor vehicle sales and use tax |
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| 7 | 7 | | for certain military servicemembers serving on active duty. |
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| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 9 | 9 | | SECTION 1. Subchapter E, Chapter 152, Tax Code, is amended |
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| 10 | 10 | | by adding Section 152.094 to read as follows: |
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| 11 | 11 | | Sec. 152.094. ACTIVE DUTY MILITARY SERVICEMEMBERS. (a) |
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| 12 | 12 | | The taxes imposed by this chapter do not apply to the sale or use of |
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| 13 | 13 | | a motor vehicle purchased by an active duty member of the United |
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| 14 | 14 | | States armed forces for the member's own private use if the member: |
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| 15 | 15 | | (1) is a resident of this state; and |
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| 16 | 16 | | (2) is deployed outside the United States. |
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| 17 | 17 | | (b) A member who is eligible for an exemption under this |
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| 18 | 18 | | section must apply to the comptroller for a certificate stating |
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| 19 | 19 | | that the member is exempt from the taxes imposed by this chapter as |
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| 20 | 20 | | provided by this section. The comptroller shall issue the |
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| 21 | 21 | | certificate if the comptroller determines that the member qualifies |
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| 22 | 22 | | for the exemption. |
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| 23 | 23 | | (c) The comptroller may adopt rules to implement and |
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| 24 | 24 | | administer this section. |
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| 25 | 25 | | SECTION 2. This Act applies only to the purchase of a motor |
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| 26 | 26 | | vehicle on or after the effective date of this Act. |
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| 27 | 27 | | SECTION 3. This Act takes effect July 1, 2017, if it |
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| 28 | 28 | | receives a vote of two-thirds of all the members elected to each |
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| 29 | 29 | | house, as provided by Section 39, Article III, Texas Constitution. |
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| 30 | 30 | | If this Act does not receive the vote necessary for effect on that |
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| 31 | 31 | | date, this Act takes effect September 1, 2017. |
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