Bill Text: TX HB2759 | 2017-2018 | 85th Legislature | Introduced

Texas House Bill 2759 (Prior Session Legislation)

Introduced

Bill Title: 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.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2017-03-27 - Referred to Ways & Means [HB2759 Detail]

Download: Texas-2017-HB2759-Introduced.html



	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.