S.B. No. 737 AN ACT 1-1 relating to exempting court reporting services from the sales and 1-2 use tax. 1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-4 SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended 1-5 by adding Section 151.353 to read as follows: 1-6 Sec. 151.353. COURT REPORTING SERVICES. (a) Court 1-7 reporting services relating to the preparation of a document or 1-8 other record in a civil or criminal suit are exempted from the 1-9 taxes imposed by this chapter if the document is: 1-10 (1) prepared for the use of a person participating in 1-11 a suit or the court in which a suit or administrative proceeding is 1-12 brought; and 1-13 (2) sold to a person participating in the suit. 1-14 (b) Court reporting services covered by this section include 1-15 services in the preparation of a: 1-16 (1) deposition or discovery document; 1-17 (2) transcript of testimony; and 1-18 (3) statement of facts. 1-19 (c) The exemption provided by this section applies to a 1-20 document or record on audio or video tape or a computer readable 1-21 format and courtroom presentation of same. 1-22 SECTION 2. (a) This Act takes effect on the first day of 1-23 the first calendar quarter beginning on or after the date that it 1-24 may take effect under Section 39, Article III, Texas Constitution. 2-1 (b) The change in law made by this Act does not affect 2-2 taxes imposed before the effective date of this Act, and the law in 2-3 effect before the effective date of this Act is continued in effect 2-4 for purposes of the liability for and collection of those taxes. 2-5 SECTION 3. The importance of this legislation and the 2-6 crowded condition of the calendars in both houses create an 2-7 emergency and an imperative public necessity that the 2-8 constitutional rule requiring bills to be read on three several 2-9 days in each house be suspended, and this rule is hereby suspended, 2-10 and that this Act take effect and be in force according to its 2-11 terms, and it is so enacted.