Enrolled Bill Summary

House Bill 1543	House Author:  Springer et al.
Effective:  9-1-19	Senate Sponsor:  Fallon

House Bill 1543 amends the Transportation Code to prohibit the titling of certain off‑highway vehicles purchased from a retailer located outside Texas unless the applicant for the title delivers satisfactory evidence showing that the applicant has either paid the applicable use tax imposed on the vehicle or is not required to pay any such taxes.

House Bill 1543 amends the Tax Code to establish an annual reporting requirement for licensed manufacturers of off‑highway vehicles regarding each warranty issued by the manufacturer for a new off‑highway vehicle that was, during the preceding calendar year, sold to a Texas resident by a retailer located outside Texas. A manufacturer is subject to a civil penalty and other administrative action by the Texas Department of Motor Vehicles for failure to file such a report and the comptroller of public accounts is authorized to take civil action to enforce the reporting requirement.