H.B. No. 236
  relating to the procedures to obtain an exemption from the motor
  vehicle sales tax for motor vehicles driven by persons who have
  orthopedic handicaps.
         SECTION 1.  Section 152.086, Tax Code, is amended by adding
  Subsections (b-1) and (b-2) to read as follows:
         (b-1)  The seller of a motor vehicle may not collect the tax
  from the purchaser of the motor vehicle if the purchaser:
               (1)  signs at the time of the purchase an exemption
  certificate that:
                     (A)  is on a form designated by the comptroller;
                     (B)  contains all information the comptroller
  considers reasonable to establish qualification for the exemption
  at the time of sale; and
               (2)  presents any other documentation or information
  the comptroller requires by rule.
         (b-2)  Notwithstanding any other provision of this section
  or other law, the seller of a motor vehicle may rely on a properly
  executed and signed exemption certificate under Subsection (b-1)
  and does not have a duty to investigate the propriety of an
  exemption certificate that is valid on the certificate's face. A
  seller who relies on an exemption certificate as provided by this
  subsection is not liable for the payment of motor vehicle sales
  taxes that would otherwise be due as a result of a motor vehicle
         SECTION 2.  Not later than December 1, 2009, the comptroller
  of public accounts shall:
               (1)  adopt any rules necessary to implement the changes
  in law made by this Act; and
               (2)  designate the form required by Section
  152.086(b-1)(1)(A), Tax Code, as added by this Act, and make the
  form available to motor vehicle dealers and the public.
         SECTION 3.  The changes in law made by this Act apply to the
  sale of a motor vehicle on or after January 1, 2010.  A sale of a
  motor vehicle that occurs before that date is governed by the law in
  effect on the date the sale occurred, and that law is continued in
  effect for that purpose.
         SECTION 4.  This Act takes effect September 1, 2009.
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
         I certify that H.B. No. 236 was passed by the House on April
  28, 2009, by the following vote:  Yeas 149, Nays 0, 1 present, not
  Chief Clerk of the House   
         I certify that H.B. No. 236 was passed by the Senate on May
  21, 2009, by the following vote:  Yeas 31, Nays 0.
  Secretary of the Senate    
  APPROVED:  _____________________