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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 motor vehicle sales and use tax |
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for certain military servicemembers serving on active duty. |
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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 152.094 to read as follows: |
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Sec. 152.094. ACTIVE DUTY MILITARY SERVICEMEMBERS. (a) |
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The taxes imposed by this chapter do not apply to the sale or use of |
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a motor vehicle purchased by an active duty member of the United |
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States armed forces for the member's own private use if the member: |
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(1) is a resident of this state; and |
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(2) is deployed outside the United States. |
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(b) A member who is eligible for an exemption under this |
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section must apply to the comptroller for a certificate stating |
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that the member is exempt from the taxes imposed by this chapter as |
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provided by this section. The comptroller shall issue the |
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certificate if the comptroller determines that the member qualifies |
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for the exemption. |
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(c) The comptroller may adopt rules to implement and |
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administer this section. |
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SECTION 2. This Act applies only to the purchase of a motor |
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vehicle on or after the effective date of this Act. |
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SECTION 3. This Act takes effect July 1, 2015, if it |
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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, this Act takes effect September 1, 2015. |