| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to excluding the furnishing of an academic transcript from |
|
|
the definition of "information service" for purposes of sales and |
|
|
use taxes. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 151.0038, Tax Code, is amended by adding |
|
|
Subsection (c) to read as follows: |
|
|
(c) "Information service" does not include the furnishing |
|
|
of an academic transcript. |
|
|
SECTION 2. The change in law made by this Act does not |
|
|
affect tax liability accruing before the effective date of this |
|
|
Act. That liability continues in effect as if this Act had not been |
|
|
enacted, and the former law is continued in effect for the |
|
|
collection of taxes due and for civil and criminal enforcement of |
|
|
the liability for those taxes. |
|
|
SECTION 3. This Act takes effect October 1, 2021. |