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H.B. No. 315

H.B. No. 315

AN ACT

relating to the applicability of the law governing the ad valorem
taxation of a dealer’s motor vehicle inventory.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 23.121(a)(3), Tax Code, is amended to
read as follows:
(3) “Dealer” means a person who holds a dealer’s
general distinguishing number issued by the Texas Department of
Motor Vehicles under the authority of Chapter 503, Transportation
Code, or who is legally recognized as a motor vehicle dealer
pursuant to the law of another state and who complies with the terms
of Section 152.063(f). The term does not include:
(A) a person who holds a manufacturer’s license
issued under Chapter 2301, Occupations Code;
(B) an entity that is owned or controlled by a
person who holds a manufacturer’s license issued under Chapter
2301, Occupations Code; [or]
(C) a dealer whose general distinguishing number
issued by the Texas Department of Motor Vehicles under the
authority of Chapter 503, Transportation Code, prohibits the dealer
from selling a vehicle to any person except a dealer; or
(D) a dealer who:
(i) does not sell motor vehicles described
by Section 152.001(3)(A);
(ii) meets either of the following
requirements:
(a) the total annual sales from the
dealer’s motor vehicle inventory, less sales to dealers, fleet
transactions, and subsequent sales, for the 12-month period
corresponding to the preceding tax year are 25 percent or less of
the dealer’s total revenue from all sources during that period; or
(b) the dealer did not sell a motor
vehicle to a person other than another dealer during the 12-month
period corresponding to the preceding tax year and the dealer
estimates that the dealer’s total annual sales from the dealer’s
motor vehicle inventory, less sales to dealers, fleet transactions,
and subsequent sales, for the 12-month period corresponding to the
current tax year will be 25 percent or less of the dealer’s total
revenue from all sources during that period;
(iii) not later than August 31 of the
preceding tax year, filed with the chief appraiser and the
collector a declaration on a form prescribed by the comptroller
stating that the dealer elected not to be treated as a dealer under
this section in the current tax year; and
(iv) renders the dealer’s motor vehicle
inventory in the current tax year by filing a rendition with the
chief appraiser in the manner provided by Chapter 22.
SECTION 2. Section 23.121, Tax Code, is amended by adding
Subsection (a-1) to read as follows:
(a-1) A dealer who has elected to file the declaration
described by Subsection (a)(3)(D)(iii) and to render the dealer’s
motor vehicle inventory as provided by Subsection (a)(3)(D)(iv)
must continue to file the declaration and render the dealer’s motor
vehicle inventory so long as the dealer meets the requirements of
Subsection (a)(3)(D)(ii)(a) or (b).
SECTION 3. This Act applies only to the ad valorem taxation
of a dealer’s motor vehicle inventory for a tax year beginning on or
after the effective date of this Act.
SECTION 4. This Act takes effect January 1, 2014.

______________________________ ______________________________
President of the Senate Speaker of the House

I certify that H.B. No. 315 was passed by the House on May 10,
2013, by the following vote: Yeas 143, Nays 0, 2 present, not
voting; and that the House concurred in Senate amendments to H.B.
No. 315 on May 24, 2013, by the following vote: Yeas 146, Nays 0, 1
present, not voting.

______________________________
Chief Clerk of the House

I certify that H.B. No. 315 was passed by the Senate, with
amendments, on May 22, 2013, by the following vote: Yeas 31, Nays
0.

______________________________
Secretary of the Senate
APPROVED: __________________
Date

__________________
Governor

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