| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to an exemption from the motor vehicle sales and use tax |
|
|
for certain military servicemembers serving on active duty. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Subchapter E, Chapter 152, Tax Code, is amended |
|
|
by adding Section 152.095 to read as follows: |
|
|
Sec. 152.095. ACTIVE DUTY MILITARY SERVICEMEMBERS. (a) |
|
|
The taxes imposed by this chapter do not apply to the sale or use of |
|
|
a motor vehicle purchased by an active duty member of the United |
|
|
States armed forces for the member's own private use if the member: |
|
|
(1) is a resident of this state; and |
|
|
(2) is deployed outside the United States. |
|
|
(b) A member who is eligible for an exemption under this |
|
|
section must apply to the comptroller for a certificate stating |
|
|
that the member is exempt from the taxes imposed by this chapter as |
|
|
provided by this section. The comptroller shall issue the |
|
|
certificate if the comptroller determines that the member qualifies |
|
|
for the exemption. |
|
|
(c) The comptroller may adopt rules to implement and |
|
|
administer this section. |
|
|
SECTION 2. This Act applies only to the purchase of a motor |
|
|
vehicle on or after the effective date of this Act. |
|
|
SECTION 3. This Act takes effect July 1, 2019, if it |
|
|
receives a vote of two-thirds of all the members elected to each |
|
|
house, as provided by Section 39, Article III, Texas Constitution. |
|
|
If this Act does not receive the vote necessary for effect on that |
|
|
date, this Act takes effect September 1, 2019. |