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Business Taxes Law Guide – Revision 2021
 

Sales And Use Tax Law

CHAPTER 4. EXEMPTIONS

Article 3. Exemptions from Use Tax

Section 6412


6412. Property purchased by a qualified service member. (a) The storage, use, or other consumption in this state of qualified tangible personal property purchased by a qualified service member or a qualified service member's spouse or registered domestic partner while outside the state and prior to the report date on official orders transferring the qualified service member to this state is exempt from use tax.

(b) For purposes of this section, all of the following shall apply:

(1) "Qualified service member" means a member of the Armed Forces of the United States on active duty, a member of reserve components of the Armed Forces of the United States on active duty, or a member of the National Guard on active duty.

(2) "Qualified tangible personal property" means tangible personal property other than a vehicle, vessel, or aircraft.

(3) "Registered domestic partner" means a person that meets the requirements of Section 297 of the Family Code, and includes a person in a union recognized as a valid domestic partnership as provided in Section 299.2 of the Family Code.

(c) This section shall remain in effect only until January 1, 2019, and as of that date is repealed.

History—Added by Stats. 2013, Ch. 687 (AB 143), in effect October 10, 2013, but operative April 1, 2014.