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Senate Bill 559 |
Senate Author: Hancock |
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Effective: 5-23-17 |
House Sponsor: Darby |
Senate Bill 559 amends the Tax Code to clarify the miscellaneous gross receipts tax responsibility of utility companies by removing references to a utility company's physical location and place of sale and establishing that the tax is imposed on each utility company that makes a sale to an ultimate consumer in an incorporated city or town having a population of more than 1,000, regardless of the company's physical location.