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House Bill 3386 |
House Author: Geren |
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Effective: 10-1-19 |
Senate Sponsor: Nelson |
House Bill 3386 amends provisions of the Tax Code exempting qualifying amusement services from the sales and use tax to set out the circumstances under which an amusement service provided at certain designated facilities remains exclusively provided by a nonprofit corporation for the purpose of encouraging agriculture by the maintenance of public fairs and exhibitions of livestock and from which no individual received a private benefit for purposes of determining whether the service qualifies for the exemption.