Mr. Pens responded
to questions from the committee regarding the latitude of county clerks
in determining the taxable base for motor vehicle taxes and the training
that is provided to county clerks, the possibility of generating a standard
form for dealerships, the possibility of printing the taxable base on a
receipt for the customer, and other aspects of the process.
Mr. Pens discussed a bill from this past session that allows third parties
to issue registrations.
Mr. Woods discussed the idea of a held harmless provision for individuals
purchasing a motor vehicle given the limited amount of control purchasers
have in determining and remitting motor vehicle sales and use taxes.
Mr. Pens discussed how statutory hold harmless provisions interact with
purchases of motor vehicles.