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Senate Bill 745 |
Senate Author: Kolkhorst |
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Effective: 9-1-17 |
House Sponsor: Murphy |
Senate Bill 745 amends the Tax Code to revise the sales and use tax exemption for a service performed by an employee of a temporary employment service for a certain employer to supplement the employer's existing work force on a temporary basis under certain conditions. The bill limits the applicability of the requirement that the comptroller of public accounts prescribe by rule certain criteria the comptroller deems necessary to properly implement provisions relating to the taxability of certain employee services to a service performed by covered employees of a professional employer organization for a client under a written contract that provides for shared employment responsibilities between the professional employer organization and the client for the covered employees, most of whom must have been previously employed by the client.