By: Carona H.B. No. 381
73R2251 CBH-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the application of the sales and use tax to debt
1-3 collection services.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 151.0101(a), Tax Code, is amended to read
1-6 as follows:
1-7 (a) "Taxable services" means:
1-8 (1) amusement services;
1-9 (2) cable television services;
1-10 (3) personal services;
1-11 (4) motor vehicle parking and storage services;
1-12 (5) the repair, remodeling, maintenance, and
1-13 restoration of tangible personal property, except:
1-14 (A) aircraft;
1-15 (B) a ship, boat, or other vessel, other than:
1-16 (i) a taxable boat or motor as defined by
1-17 Section 160.001;
1-18 (ii) a sports fishing boat; or
1-19 (iii) any other vessel used for pleasure;
1-20 (C) the repair, maintenance, and restoration of
1-21 a motor vehicle; and
1-22 (D) the repair, maintenance, creation, and
1-23 restoration of a computer program, including its development and
1-24 modification, not sold by the person performing the repair,
2-1 maintenance, creation, or restoration service;
2-2 (6) telecommunications services;
2-3 (7) credit reporting services;
2-4 (8) <debt collection services;>
2-5 <(9)> insurance services;
2-6 (9) <(10)> information services;
2-7 (10) <(11)> real property services;
2-8 (11) <(12)> data processing services;
2-9 (12) <(13)> real property repair and remodeling;
2-10 (13) <(14)> security services; and
2-11 (14) <(15)> telephone answering services.
2-12 SECTION 2. Section 151.0036, Tax Code, is repealed.
2-13 SECTION 3. (a) This Act takes effect October 1, 1993.
2-14 (b) The change in law made by this Act does not affect tax
2-15 liability accruing before the effective date of this Act. That
2-16 liability continues in effect as if this Act had not been enacted,
2-17 and the former law is continued in effect for the collection of
2-18 taxes due and for civil and criminal enforcement of the liability
2-19 for those taxes.
2-20 SECTION 4. The importance of this legislation and the
2-21 crowded condition of the calendars in both houses create an
2-22 emergency and an imperative public necessity that the
2-23 constitutional rule requiring bills to be read on three several
2-24 days in each house be suspended, and this rule is hereby suspended.