1-1 By: Henderson S.B. No. 737 1-2 (In the Senate - Filed February 23, 1995; February 27, 1995, 1-3 read first time and referred to Committee on Jurisprudence; 1-4 March 16, 1995, reported favorably, as amended, by the following 1-5 vote: Yeas 6, Nays 0; March 16, 1995, sent to printer.) 1-6 COMMITTEE AMENDMENT NO. 1 By: Henderson 1-7 Amend S.B. No. 737 as follows: 1-8 (1) On page 1, delete lines 11-12 (committee printing lines 1-9 27-28) and substitute in lieu thereof the following: 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) On page 1, line 21 (committee printing line ), after 1-14 the word "format" and before the period, add the following: 1-15 "and courtroom presentation of same" 1-16 A BILL TO BE ENTITLED 1-17 AN ACT 1-18 relating to exempting court reporting services from the sales and 1-19 use tax. 1-20 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-21 SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended 1-22 by adding Section 151.353 to read as follows: 1-23 Sec. 151.353. COURT REPORTING SERVICES. (a) Court 1-24 reporting services relating to the preparation of a document or 1-25 other record in a civil or criminal suit are exempted from the 1-26 taxes imposed by this chapter if the document is: 1-27 (1) prepared for the use of a person participating in 1-28 the suit or the court in which the suit is brought; and 1-29 (2) sold to a person participating in the suit. 1-30 (b) Court reporting services covered by this section include 1-31 services in the preparation of a: 1-32 (1) deposition or discovery document; 1-33 (2) transcript of testimony; and 1-34 (3) statement of facts. 1-35 (c) The exemption provided by this section applies to a 1-36 document or record on audio or video tape or a computer readable 1-37 format. 1-38 SECTION 2. (a) This Act takes effect on the first day of 1-39 the first calendar quarter beginning on or after the date that it 1-40 may take effect under Section 39, Article III, Texas Constitution. 1-41 (b) The change in law made by this Act does not affect 1-42 taxes imposed before the effective date of this Act, and the law in 1-43 effect before the effective date of this Act is continued in effect 1-44 for purposes of the liability for and collection of those taxes. 1-45 SECTION 3. The importance of this legislation and the 1-46 crowded condition of the calendars in both houses create an 1-47 emergency and an imperative public necessity that the 1-48 constitutional rule requiring bills to be read on three several 1-49 days in each house be suspended, and this rule is hereby suspended, 1-50 and that this Act take effect and be in force according to its 1-51 terms, and it is so enacted. 1-52 * * * * *