Bill Text: TX HB640 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Relating to an exemption from the motor vehicle sales and use tax for military servicemembers serving on active duty.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2011-02-21 - Referred to Ways & Means [HB640 Detail]
Download: Texas-2011-HB640-Introduced.html
| 82R4750 JE-D | ||
| By: Sheets | H.B. No. 640 | |
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| relating to an exemption from the motor vehicle sales and use tax | ||
| for military servicemembers serving on active duty. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter E, Chapter 152, Tax Code, is amended | ||
| by adding Section 152.094 to read as follows: | ||
| Sec. 152.094. ACTIVE DUTY MILITARY SERVICEMEMBERS. | ||
| (a) The taxes imposed by this chapter do not apply to the sale or | ||
| use of a motor vehicle purchased by an active duty member of the | ||
| United States armed forces for the member's own private use if the | ||
| member is a resident of this state. | ||
| (b) A member who is eligible for an exemption under this | ||
| section must apply to the comptroller for a certificate stating | ||
| that the member is exempt from the taxes imposed by this chapter as | ||
| provided by this section. The comptroller shall issue the | ||
| certificate if the comptroller determines that the member qualifies | ||
| for the exemption under this section. | ||
| (c) The comptroller may adopt rules to implement and | ||
| administer this section. | ||
| SECTION 2. This Act applies only to the purchase of a motor | ||
| vehicle on or after the effective date of this Act. | ||
| SECTION 3. This Act takes effect July 1, 2011, if it | ||
| receives a vote of two-thirds of all the members elected to each | ||
| house, as provided by Section 39, Article III, Texas Constitution. | ||
| If this Act does not receive the vote necessary for effect on that | ||
| date, this Act takes effect September 1, 2011. | ||
