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A BILL TO BE ENTITLED
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AN ACT
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relating to the procedures to obtain an exemption from the motor |
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vehicle sales tax for motor vehicles driven by persons who have |
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orthopedic handicaps. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 152.086, Tax Code, is amended by adding |
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Subsections (b-1) and (b-2) to read as follows: |
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(b-1) The seller of a motor vehicle may not collect the tax |
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from the purchaser of the motor vehicle if the purchaser: |
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(1) signs at the time of the purchase an exemption |
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certificate that: |
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(A) is on a form designated by the comptroller; |
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and |
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(B) contains all information the comptroller |
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considers reasonable to establish qualification for the exemption |
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at the time of sale; and |
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(2) presents any other documentation or information |
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the comptroller requires by rule. |
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(b-2) Notwithstanding any other provision of this section |
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or other law, the seller of a motor vehicle may rely on a properly |
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executed and signed exemption certificate under Subsection (b-1) |
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and does not have a duty to investigate the propriety of an |
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exemption certificate that is valid on the certificate's face. A |
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seller who relies on an exemption certificate as provided by this |
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subsection is not liable for the payment of motor vehicle sales |
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taxes that would otherwise be due as a result of a motor vehicle |
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sale. |
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SECTION 2. Not later than December 1, 2009, the comptroller |
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of public accounts shall: |
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(1) adopt any rules necessary to implement the changes |
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in law made by this Act; and |
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(2) designate the form required by Section |
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152.086(b-1)(1)(A), Tax Code, as added by this Act, and make the |
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form available to motor vehicle dealers and the public. |
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SECTION 3. The changes in law made by this Act apply to the |
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sale of a motor vehicle on or after January 1, 2010. A sale of a |
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motor vehicle that occurs before that date is governed by the law in |
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effect on the date the sale occurred, and that law is continued in |
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effect for that purpose. |
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SECTION 4. This Act takes effect September 1, 2009. |