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AN ACT
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relating to the jurisdiction of this state to tax tangible personal |
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property that is used continually in this state. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.01, Tax Code, is amended by adding |
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Subsection (e) to read as follows: |
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(e) For purposes of Subsection (c)(3), property is |
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considered to be used continually, whether regularly or |
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irregularly, in this state if the property is used in this state |
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three or more times on regular routes or for three or more completed |
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assignments occurring in close succession throughout the year. For |
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purposes of this subsection, a series of events are considered to |
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occur in close succession throughout the year if they occur in |
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sequence within a short period at intervals from the beginning to |
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the end of the year. |
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SECTION 2. The amendments made by this Act are a |
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clarification of existing law and do not imply that existing law may |
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be construed as inconsistent with the law as amended by this Act. |
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SECTION 3. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2017. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 3103 was passed by the House on May 9, |
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2017, by the following vote: Yeas 145, Nays 1, 1 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 3103 was passed by the Senate on May |
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24, 2017, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |