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A BILL TO BE ENTITLED
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AN ACT
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relating to the sales and use tax imposed on trailers and |
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semitrailers sold or used in this state. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter A, Chapter 152, Tax Code, is amended |
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by adding Section 152.004 to read as follows: |
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Sec. 152.004. FURTHER DUTIES OF COMPTROLLER: TRAILERS AND |
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SEMITRAILERS. (a) The comptroller shall develop and establish by |
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rule procedures and policies to ensure the fair, uniform, |
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efficient, and effective collection throughout this state of the |
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applicable sales or use tax for trailers and semitrailers sold or |
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used in this state, including procedures and policies relating to: |
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(1) the sale of new or used trailers and semitrailers; |
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and |
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(2) trailers and semitrailers brought into this state. |
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(b) The comptroller shall furnish a copy of the procedures |
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and policies to each county tax assessor-collector. |
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(c) All county tax assessors-collectors shall consistently |
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apply the procedures and policies established under this section to |
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the collection of the applicable tax levied by this chapter on the |
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sale or use of trailers and semitrailers. |
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SECTION 2. Subchapter E, Chapter 152, Tax Code, is amended |
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by adding Section 152.0915 to read as follows: |
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Sec. 152.0915. TRAILERS AND SEMITRAILERS: CLARIFICATION OF |
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WHEN USED PRIMARILY FOR FARMING AND RANCHING OR TIMBER OPERATIONS. |
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(a) The comptroller by rule shall further clarify and define when a |
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trailer or semitrailer is considered to be primarily used for |
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farming and ranching or for timber operations. The rules shall |
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address matters such as the class and size of trailer or semitrailer |
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and the types of use as necessary to: |
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(1) clarify when a trailer or semitrailer is |
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considered to be primarily used for farming and ranching or for |
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timber operations; and |
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(2) facilitate and ensure the fair, uniform, |
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efficient, and effective application throughout this state of the |
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tax exemption for trailers and semitrailers primarily used for |
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farming and ranching or for timber operations. |
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(b) The comptroller shall furnish a copy of the rules |
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adopted under this section to each county tax assessor-collector. |
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(c) All county tax assessors-collectors shall consistently |
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apply the rules adopted under this section in administering the tax |
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exemption for trailers and semitrailers primarily used for farming |
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and ranching or for timber operations. |
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SECTION 3. This Act takes effect September 1, 2013. |