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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from the tax imposed on the rental of a |
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motor vehicle under certain circumstances. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter E, Chapter 152, Tax Code, is amended |
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by adding Section 152.095 to read as follows: |
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Sec. 152.095. RENTAL OF MOTOR VEHICLE TO PERSON WHOSE MOTOR |
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VEHICLE IS STOLEN OR BEING REPAIRED. (a) The taxes imposed by this |
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chapter on the gross rental receipts from the rental of a motor |
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vehicle do not apply to the rental of a motor vehicle by a person |
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whose motor vehicle is unavailable for use because that motor |
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vehicle: |
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(1) was stolen; or |
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(2) is at an automobile dealership or repair facility |
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for repair of damage, including body damage or damage to a |
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mechanical system, sustained in a motor vehicle accident. |
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(b) The tax that would have been remitted on gross rental |
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receipts without the exemption provided by this section is |
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considered to have been remitted for the purpose of calculating the |
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minimum gross rental receipts tax imposed by Section 152.026. |
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(c) The comptroller shall adopt necessary rules regarding |
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the exemption provided by this section, including rules specifying |
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any recordkeeping requirements. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2009. |