| (2) A properly completed resale certificate as provided
under Tax Code, Chapter 151, may be used to purchase accessories tax-free
that are included in a lump-sum price for the accessory and taxable
boat or outboard motor. The lump-sum sales price is subject to the
boat and boat motor sales and use tax.
(3) Accessories purchased to be attached to a vessel
not subject to Tax Code, Chapter 160 (vessels over 115 feet in length),
are subject to Tax Code, Chapter 151. See also §3.285 of this
title (relating to Resale Certificate; Sales for Resale), §3.294
of this title (relating to Rental and Lease of Tangible Personal Property),
and §3.297 of this title (relating to Carriers, Commercial Vessels,
Locomotives and Rolling Stock, and Motor Vehicles).
(g) Exemptions and non-taxable transactions.
(1) Sales tax is not due on the sale of a taxable boat
or outboard motor to a purchaser in Texas for use in another state
or nation before any use in Texas, if:
(A) the purchaser gives the seller a written statement
signed by the purchaser stating that the purchaser intends to remove
the taxable boat or outboard motor from Texas to a designated state
or nation, and either;
(B) removes the taxable boat or outboard motor from
the territorial boundaries of Texas within 10 days of the date of
sale;
(C) places the taxable boat or outboard motor in a
registered repair facility for repair, remodeling, maintenance, or
restoration within 10 days of the date of sale and then removes the
taxable boat or outboard motor from the territorial boundaries of
Texas within 20 days from the date the repair, remodeling, maintenance,
or restoration is completed; or
(D) obtains a temporary use permit within the time
limits described in this paragraph. The permit must be present on
board the boat at all times while the taxable boat or outboard motor
is located within the territorial boundaries of Texas.
(E) Noncompliance with the requirements in this paragraph
will result in the loss of the exemption and sales tax is due on the
sale of the taxable boat or outboard motor. Credit is not allowed
for the $150 temporary use permit fee against any sales tax that may
be due.
(2) Sales or use tax is not due on the purchase or
use of a taxable boat or outboard motor in Texas by:
(A) the State of Texas; its unincorporated agencies
and instrumentalities; any county, city, special district or other
political subdivision of the State of Texas; and any college or university
created or authorized by the State of Texas;
(B) the United States; its unincorporated agencies
and instrumentalities, including all independent boards, commissions,
agencies, or instrumentalities chartered by the United States congress
(e.g., the American Red Cross, Boy Scouts of America, Girl Scouts
of America, etc.); and any incorporated agency or instrumentality
of the United States wholly owned by the United States or by a corporation
wholly owned by the United States; or
(C) any volunteer fire department or other department,
company, or association organized for the purpose of answering fire
alarms, extinguishing fires, and providing emergency medical services
by members who receive no compensation or only nominal compensation
for their services rendered, if the volunteer fire department or other
department, company, or association uses the taxable boat or outboard
motor exclusively for exempt purposes.
(3) Sales or use tax is not due on a taxable boat or
outboard motor when:
(A) an insurer takes title to the taxable boat or outboard
motor as a result of a total loss settlement or adjustment of an insurance
claim for a damaged or stolen taxable boat or outboard motor; or
(B) a seller or lienholder takes possession of a taxable
boat or outboard motor repossessed under a retail installment sales
agreement, a chattel mortgage, or a security agreement.
(h) Refunds.
(1) Any person, or the person's attorney, assignee,
or other successor may request from the comptroller a refund of any
boat or boat motor sales and use tax paid in error.
(2) The request for a refund must:
(A) be in writing on Form 57-200, Texas Claim for Refund
of Boat and Boat Motor Tax, available at comptroller.texas.gov, its
electronic equivalent, or a successor form, promulgated by the comptroller;
(B) state fully and in detail the specific grounds
upon which the claim is founded; and
(C) be filed within four years from the date on which
the tax was due and payable and within the provisions of Tax Code,
Chapter 111, Subchapter D (Limitations).
(D) The comptroller will require a person to submit
additional information to verify the refund claim, including a copy
of the title and tax receipt issued by the Department, agent of the
Department, or participating county tax assessor-collector.
(3) The comptroller will notify the claimant if the
comptroller determines that a refund claim cannot be granted in part
or in full and will also notify the claimant which requirements were
not met. The claimant may then request a refund hearing in accordance
with Tax Code, §111.105 (Tax Refund: Hearing). A person may not
refile a claim for the same transaction and for the same ground or
reason as a refund claim previously denied by the comptroller.
(4) A person who intends to file suit under Tax Code,
Chapter 112, Subchapter B (Suit After Protest Payment), must submit
to the Department, agent of the Department, or participating county
tax assessor-collector a letter of protest with the payment of the
tax. The letter of protest must state fully and in detail the reason
that the person contends that the assessment is unlawful or unauthorized.
Upon receipt of the protest letter, the Department, agent of the Department,
or participating county tax assessor-collector must immediately send
the comptroller a copy of the protest letter and a copy of the tax
receipt showing tax paid to the comptroller.
|
