By: Watson  S.B. No. 1265
         (In the Senate - Filed March 3, 2009; March 17, 2009, read
  first time and referred to Committee on Finance; April 24, 2009,
  reported favorably by the following vote:  Yeas 10, Nays 0;
  April 24, 2009, sent to printer.)
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to obtaining an exemption from the motor vehicle sales tax
  for motor vehicles driven by persons who have orthopedic handicaps.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 152.086, Tax Code, is amended by adding
  Subsections (b-1) and (d) to read as follows:
         (b-1)  The seller of a motor vehicle may not collect the tax
  from the purchaser of the motor vehicle if the purchaser:
               (1)  signs at the time of the purchase an exemption
  certificate that:
                     (A)  is on a form designated by the comptroller;
  and
                     (B)  contains all information the comptroller
  considers reasonable to establish qualification for the exemption
  at the time of sale; and
               (2)  presents any other documentation or information
  the comptroller requires by rule.
         (d) Notwithstanding any other provision of this section or of
  other law, a seller may rely on a properly executed and signed
  exemption certificate as provided by this section and is under no
  duty to investigate the propriety of a certificate that is valid on
  its face.  A seller who relies on a properly executed and signed
  exemption certificate as provided by this section is not liable for
  motor vehicle sales tax that would otherwise be due as a result of a
  motor vehicle sale.
         SECTION 2.  Not later than December 1, 2009, the comptroller
  of public accounts shall:
               (1)  adopt any rules necessary to implement the changes
  in law made by this Act; and
               (2)  designate the form required by Paragraph (A),
  Subdivision (1), Subsection (b-1), Section 152.086, Tax Code, as
  added by this Act, and make the form available to motor vehicle
  dealers and the public.
         SECTION 3.  The changes in law made by this Act apply to the
  sale of a motor vehicle on or after January 1, 2010.  A sale of a
  motor vehicle that occurs before that date is governed by the law in
  effect on the date the sale occurred, and that law is continued in
  effect for that purpose.
         SECTION 4.  This Act takes effect September 1, 2009.
 
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