By Horn H.B. No. 1550
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the imposition and collection of sales tax from a staff
1-3 leasing service company.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Subchapter C, Chapter 151, Tax Code is amended by
1-6 amending Section 151.057 to read as follows:
1-7 Sec. 151.057. Services by Employees. A service performed by
1-8 an employee for his employer in the regular course of business,
1-9 within the scope of the employee's duties, and for which the
1-10 employee is paid his regular wages or salary, or a service
1-11 performed by an employee of a staff leasing service company
1-12 licensed pursuant to article 9104, V.A.T.S. or temporary help
1-13 service for an employer to replace or supplement the employer's
1-14 <existing> work force <on a temporary basis>, when the service <is
1-15 normally> was formally performed by the employer's own employees,
1-16 the employer provides all supplies and equipment necessary, and the
1-17 help is under the direct or general supervision of the employer or
1-18 a principal of the employer to whom the help is furnished, is not
1-19 taxable under this chapter. A principal shall include any officer
1-20 or owner of the employer to whom the service is furnished.
1-21 SECTION 2. This Act takes effect September 1, 1995.
1-22 SECTION 3. The importance of this legislation and the
1-23 crowded condition of the calendars in both houses create an
2-1 emergency and an imperative public necessity that the
2-2 constitutional rule requiring bills to be read on three several
2-3 days in each house by suspended, and this rule is hereby suspended.