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.
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