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A BILL TO BE ENTITLED
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AN ACT
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relating to exempting from the sales tax taxable items for personal |
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use by certain permanently disabled veterans. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.333 to read as follows: |
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Sec. 151.333. CERTAIN PERMANENTLY DISABLED VETERANS. (a) |
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This section applies only to an individual who: |
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(1) has been honorably discharged from active service |
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in any branch of the armed forces of the United States or this |
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state; and |
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(2) has been certified by the United States Department |
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of Veterans Affairs or its successor to have a 100 percent permanent |
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disability sustained, while in active service, through military |
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action, accident, or an illness or disease. |
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(b) The sale, use, or other consumption in this state of a |
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taxable item is exempted from the taxes imposed by this chapter if: |
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(1) the sale is made to or the use or other consumption |
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is made by an individual to whom this section applies; and |
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(2) the sale, use, or other consumption is solely for |
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the personal use of the individual. |
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(c) The comptroller shall provide a form for an individual |
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to whom this section applies to apply for exempt status. The |
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comptroller shall issue an exemption letter to an applicant to whom |
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this section applies. |
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SECTION 2. This Act takes effect June 1, 2007, if this Act |
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receives a vote of two-thirds of all the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary for effect on that |
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date, the Act takes effect September 1, 2007. |