Texas 2021 - 87th Regular

Texas House Bill HB2628

Caption

Relating to the administration and collection of motor vehicle sales and use taxes.

Impact

The introduction of House Bill 2628 is expected to have significant implications for both vehicle purchasers and tax authorities. By establishing a consistent timeline for tax liability, it reduces confusion for consumers when they are required to settle their motor vehicle sales and use tax obligations. Furthermore, tax collectors are likely to benefit from these clearer guidelines, which may increase compliance and efficiency in the tax collection process. The amendments will also help in aligning state regulations with the operational practices of commercial vehicle dealers, thereby facilitating smoother transitions in registration and tax responsibilities.

Summary

House Bill 2628 concerns the administration and collection of motor vehicle sales and use taxes in Texas. Specifically, it proposes amendments to the Texas Tax Code that establish new timelines for the collection of taxes on motor vehicles. The bill modifies existing provisions related to when the tax becomes due after the vehicle has been delivered to the purchaser or brought into the state, standardizing these events to a 30-day period regardless of certain previous stipulations. The changes aim to streamline the process of tax collection and make it clearer for both consumers and tax administrators.

Contention

While the bill has received broad support, it may not be without contention. Potential concerns could arise from stakeholders involved in the auto sales industry who may seek additional clarifications or adjustments to the implementation of these revised timelines. The discussions surrounding the bill could also delve into the impact on local tax revenues, particularly for municipalities that rely on sales taxes from vehicle purchases, which could affect their funding for local services. Overall, the bill is positioned as a step towards improving the efficiency of tax collection while trying to address diverse stakeholder interests.

Companion Bills

No companion bills found.

Previously Filed As

TX HB4602

Relating to the collection, remittance, and administration of certain taxes on motor vehicles rented through a marketplace rental provider; imposing a penalty.

TX HB3209

Relating to the collection, remittance, and administration of certain taxes on motor vehicles rented through a marketplace rental provider; imposing a penalty.

TX HB3389

Relating to a refund of motor vehicle sales taxes paid on certain bad debt.

TX SB1498

Relating to the collection, remittance, and administration of the tax on gross rental receipts on motor vehicles rented through a marketplace rental provider; imposing a penalty.

TX HB3599

Relating to an exemption from certain motor fuel taxes for, and registration fees for motor vehicles owned by, certain nonprofit food banks.

TX HB2226

Relating to state and municipal motor fuel taxes; providing civil penalties; creating criminal offenses; requiring occupational licenses; authorizing the imposition of taxes; providing for increases and decreases in the rates of taxes.

TX HB5285

Relating to the banning of school district ad valorem taxes for certain residential properties and an increase in the rates of certain state taxes to cover the increased cost to the state of providing public education; increasing the rates of taxes.

TX HB2991

Relating to toll collection and enforcement by toll project entities; authorizing an administrative fee; imposing a civil penalty.

TX SB316

Relating to toll collection and enforcement by toll project entities; authorizing an administrative fee; imposing a civil penalty.

TX HB3288

Relating to notice of transfer of a used motor vehicle.

Similar Bills

No similar bills found.