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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from the motor vehicle sales and use tax |
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for certain motor vehicles purchased or used by veterans with |
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disabilities. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter E, Chapter 152, Tax Code, is amended |
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by adding Section 152.095 to read as follows: |
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Sec. 152.095. MOTOR VEHICLES PURCHASED OR USED BY CERTAIN |
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VETERANS. (a) The taxes imposed by this chapter do not apply to the |
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sale to or use by a veteran of the United States armed forces of a |
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motor vehicle if the veteran: |
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(1) will use the vehicle only for noncommercial |
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purposes; and |
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(2) either: |
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(A) has a service-connected disability, as |
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defined by 38 U.S.C. Section 101(16), rated at least 50 percent by |
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the United States Department of Veterans Affairs; or |
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(B) at the time the veteran applies for |
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registration of the vehicle with the appropriate county tax |
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assessor-collector, intends to: |
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(i) transfer to the vehicle a specialty |
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license plate for veterans with disabilities, or set of those |
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plates, issued to the veteran under Section 504.202, Transportation |
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Code; or |
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(ii) place on the vehicle a specialty |
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license plate for veterans with disabilities, or set of those |
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plates, that will be issued to the veteran under Section 504.202, |
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Transportation Code. |
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(b) The comptroller shall adopt rules to ensure that a motor |
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vehicle exempted from taxation by this section qualifies for the |
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exemption. The comptroller may require a person seeking an |
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exemption under this section to present information establishing |
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the qualification for the exemption. |
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(c) The seller of a motor vehicle may not collect the tax |
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from the purchaser of the motor vehicle if the purchaser: |
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(1) signs at the time of the purchase an exemption |
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certificate that: |
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(A) is on a form designated by the comptroller; |
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and |
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(B) contains all of the information the |
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comptroller considers reasonable to establish at the time of sale |
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the qualification for the exemption under this section; and |
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(2) presents any other documentation or information |
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the comptroller requires by rule. |
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(d) The seller of a motor vehicle may rely on a properly |
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executed and signed exemption certificate under Subsection (c) and |
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does not have a duty to investigate the propriety of an exemption |
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certificate that is valid on the certificate's face. A seller who |
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relies on an exemption certificate as provided by this subsection |
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is not liable for the payment of motor vehicle sales taxes that |
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would otherwise be due as a result of a motor vehicle sale. |
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(e) If the comptroller determines that the sale or use of a |
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motor vehicle granted an exemption under this section did not |
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qualify for the exemption, the comptroller shall assess the tax |
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against the purchaser or owner of the motor vehicle in the amount |
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that would have been due had the exemption not been granted. |
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SECTION 2. As soon as possible after the effective date of |
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this Act, the comptroller of public accounts shall: |
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(1) adopt the rules required by Section 152.095(b), |
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Tax Code, as added by this Act; and |
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(2) designate the form required by Section |
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152.095(c)(1)(A), Tax Code, as added by this Act. |
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SECTION 3. (a) The change in law made by this Act: |
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(1) applies only to the imposition of motor vehicle |
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sales tax imposed under Chapter 152, Tax Code, on the sale of a |
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motor vehicle that occurs on or after September 1, 2013, and the |
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imposition of motor vehicle use tax under Chapter 152, Tax Code, on |
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a motor vehicle that is registered in this state on or after |
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September 1, 2013; and |
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(2) does not affect tax liability accruing before |
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September 1, 2013. |
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(b) Tax liability accruing before September 1, 2013, |
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continues in effect as if this Act had not been enacted, and the |
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former law is continued in effect for the collection of taxes due |
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and for civil and criminal enforcement of the liability for those |
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taxes. |
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SECTION 4. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2013. |