Bill Text: TX HB2999 | 2013-2014 | 83rd Legislature | Introduced

Texas House Bill 2999 (Prior Session Legislation)

Introduced

Bill Title: Relating to the sales and use tax imposed on trailers and semitrailers sold or used in this state.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Introduced - Dead) 2013-03-25 - Referred to Transportation [HB2999 Detail]

Download: Texas-2013-HB2999-Introduced.html



	By: King of Zavala	H.B. No. 2999



	A BILL TO BE ENTITLED
	AN ACT
	relating to the sales and use tax imposed on trailers and
	semitrailers sold or used in this state.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Subchapter A, Chapter 152, Tax Code, is amended
	by adding Section 152.004 to read as follows:
	Sec. 152.004. FURTHER DUTIES OF COMPTROLLER: TRAILERS AND
	SEMITRAILERS. (a) The comptroller shall develop and establish by
	rule procedures and policies to ensure the fair, uniform,
	efficient, and effective collection throughout this state of the
	applicable sales or use tax for trailers and semitrailers sold or
	used in this state, including procedures and policies relating to:
	(1) the sale of new or used trailers and semitrailers;
	and
	(2) trailers and semitrailers brought into this state.
	(b) The comptroller shall furnish a copy of the procedures
	and policies to each county tax assessor-collector.
	(c) All county tax assessors-collectors shall consistently
	apply the procedures and policies established under this section to
	the collection of the applicable tax levied by this chapter on the
	sale or use of trailers and semitrailers.
	SECTION 2. Subchapter E, Chapter 152, Tax Code, is amended
	by adding Section 152.0915 to read as follows:
	Sec. 152.0915. TRAILERS AND SEMITRAILERS: CLARIFICATION OF
	WHEN USED PRIMARILY FOR FARMING AND RANCHING OR TIMBER OPERATIONS.
	(a) The comptroller by rule shall further clarify and define when a
	trailer or semitrailer is considered to be primarily used for
	farming and ranching or for timber operations. The rules shall
	address matters such as the class and size of trailer or semitrailer
	and the types of use as necessary to:
	(1) clarify when a trailer or semitrailer is
	considered to be primarily used for farming and ranching or for
	timber operations; and
	(2) facilitate and ensure the fair, uniform,
	efficient, and effective application throughout this state of the
	tax exemption for trailers and semitrailers primarily used for
	farming and ranching or for timber operations.
	(b) The comptroller shall furnish a copy of the rules
	adopted under this section to each county tax assessor-collector.
	(c) All county tax assessors-collectors shall consistently
	apply the rules adopted under this section in administering the tax
	exemption for trailers and semitrailers primarily used for farming
	and ranching or for timber operations.
	SECTION 3. This Act takes effect September 1, 2013.