By Dutton                                             H.B. No. 1068
       74R3453 DAK-D
                                 A BILL TO BE ENTITLED
    1-1                                AN ACT
    1-2  relating to exempting videotapes of court depositions from the
    1-3  sales and use tax.
    1-4        BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
    1-5        SECTION 1.  Subchapter H, Chapter 151, Tax Code, is amended
    1-6  by adding Section 151.351 to read as follows:
    1-7        Sec. 151.351.  VIDEOTAPES OF DEPOSITIONS.  A videotape of a
    1-8  deposition in a criminal or civil suit is exempted from the taxes
    1-9  imposed by this chapter if the videotape is:
   1-10              (1)  prepared for the use of a person participating in
   1-11  the suit or the court in which the suit is brought; and
   1-12              (2)  sold to a person participating in the suit.
   1-13        SECTION 2.  (a)  This Act takes effect on the first day of
   1-14  the first calendar quarter beginning on or after the date that it
   1-15  may take effect under Section 39, Article III, Texas Constitution.
   1-16        (b)  The change in law made by this Act does not affect taxes
   1-17  imposed before the effective date of this Act, and the law in
   1-18  effect before the effective date of this Act is continued in effect
   1-19  for purposes of the liability for and collection of those taxes.
   1-20        SECTION 3.  The importance of this legislation and the
   1-21  crowded condition of the calendars in both houses create an
   1-22  emergency and an imperative public necessity that the
   1-23  constitutional rule requiring bills to be read on three several
   1-24  days in each house be suspended, and this rule is hereby suspended,
    2-1  and that this Act take effect and be in force from and after its
    2-2  passage, and it is so enacted.