By: Nelson S.B. No. 478
 
 
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.