1-1 By: Ratliff S.B. No. 906
1-2 (In the Senate - Filed March 11, 1993; March 15, 1993, read
1-3 first time and referred to Committee on Finance; May 3, 1993,
1-4 reported favorably by the following vote: Yeas 12, Nays 0;
1-5 May 3, 1993, sent to printer.)
1-6 COMMITTEE VOTE
1-7 Yea Nay PNV Absent
1-8 Montford x
1-9 Turner x
1-10 Armbrister x
1-11 Barrientos x
1-12 Bivins x
1-13 Ellis x
1-14 Haley x
1-15 Moncrief x
1-16 Parker x
1-17 Ratliff x
1-18 Sims x
1-19 Truan x
1-20 Zaffirini x
1-21 A BILL TO BE ENTITLED
1-22 AN ACT
1-23 relating to exempting states that border Texas and the governmental
1-24 units of those states from the state sales and use tax.
1-25 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-26 SECTION 1. Section 151.309, Tax Code, is amended to read as
1-27 follows:
1-28 Sec. 151.309. Governmental Entities. A taxable item sold,
1-29 leased, or rented to, or stored, used, or consumed by, any of the
1-30 following governmental entities is exempted from the taxes imposed
1-31 by this chapter:
1-32 (1) the United States;
1-33 (2) an unincorporated instrumentality of the United
1-34 States;
1-35 (3) a corporation that is an agency or instrumentality
1-36 of the United States and is wholly owned by the United States or by
1-37 another corporation wholly owned by the United States;
1-38 (4) this state; <or>
1-39 (5) a county, city, special district, or other
1-40 political subdivision of this state; or
1-41 (6) a state, or a governmental unit of a state that
1-42 borders this state, but only to the extent that the other state or
1-43 governmental unit exempts or does not impose a tax on similar sales
1-44 of items to this state or a political subdivision of this state.
1-45 SECTION 2. (a) This Act takes effect on the first day of
1-46 the first calendar quarter beginning on or after the date that it
1-47 may take effect under Article III, Section 39, of the Texas
1-48 Constitution.
1-49 (b) The change in law made by this Act does not affect taxes
1-50 imposed before the effective date of this Act, and the law in
1-51 effect before the effective date of this Act is continued in effect
1-52 for purposes of the liability for and collection of those taxes.
1-53 SECTION 3. The importance of this legislation and the
1-54 crowded condition of the calendars in both houses create an
1-55 emergency and an imperative public necessity that the
1-56 constitutional rule requiring bills to be read on three several
1-57 days in each house be suspended, and this rule is hereby suspended,
1-58 and that this Act take effect and be in force according to its
1-59 terms, and it is so enacted.
1-60 * * * * *
1-61 Austin,
1-62 Texas
1-63 May 3, 1993
1-64 Hon. Bob Bullock
1-65 President of the Senate
1-66 Sir:
1-67 We, your Committee on Finance to which was referred S.B. No. 906,
1-68 have had the same under consideration, and I am instructed to
2-1 report it back to the Senate with the recommendation that it do
2-2 pass and be printed.
2-3 Montford,
2-4 Chairman
2-5 * * * * *
2-6 WITNESSES
2-7 No witnesses appeared on S.B. No. 906.