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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 use tax for motor |
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vehicles brought into this state by certain current or former |
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military personnel. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 152.022, Tax Code, is amended by adding |
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Subsections (c) and (d) to read as follows: |
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(c) Subject to Subsection (d), the tax imposed by this |
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section does not apply to a motor vehicle purchased at retail sale |
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outside this state and used on the public highways of this state by |
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a person who: |
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(1) is a current or former member of the United States |
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armed forces; |
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(2) purchased the motor vehicle while serving on |
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active duty outside this state; and |
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(3) first registers the motor vehicle in this state |
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while serving on active duty or not later than the first anniversary |
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of the date the person was discharged or released from active duty. |
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(d) The comptroller shall adopt rules prescribing the |
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manner in which a person claiming an exemption under Subsection (c) |
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must verify the person's eligibility for the exemption. A person |
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claiming an exemption under Subsection (c) shall provide to the |
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person collecting the tax imposed under this chapter any |
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information required by the comptroller to verify eligibility for |
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the exemption. |
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SECTION 2. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act. Taxes |
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imposed before the effective date of this Act are governed by the |
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law in effect when the taxes were imposed, and that law is continued |
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in effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 3. This Act takes effect September 1, 2015. |