Exempts totally disabled veterans from sales and use taxes on taxable items up to $25,000 annually.
This bill amends the Texas Tax Code to exempt totally disabled veterans from sales and use taxes on taxable items purchased in a calendar year, up to a limit of $25,000. To claim this exemption, a qualified disabled veteran or an authorized person must complete, sign, and present an exemption certificate form at the time of purchase. The comptroller of public accounts is required to develop this form and make it available on their website. The exemption applies only to the first $25,000 of taxable items purchased in a calendar year by a qualified disabled veteran or authorized person.
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