By Solomons                                            H.B. No. 177

      75R737 DAK-D                           

                                A BILL TO BE ENTITLED

 1-1                                   AN ACT

 1-2     relating to the sales tax on the repair, remodeling, maintenance,

 1-3     and restoration of certain tangible personal property.

 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

 1-5           SECTION 1.  Section 151.0101(a), Tax Code, is amended to read

 1-6     as follows:

 1-7           (a)  "Taxable services" means:

 1-8                 (1)  amusement services;

 1-9                 (2)  cable television services;

1-10                 (3)  personal services;

1-11                 (4)  motor vehicle parking and storage services;

1-12                 (5)  the repair, remodeling, maintenance, and

1-13     restoration of tangible personal property, except:

1-14                       (A)  aircraft;

1-15                       (B)  a ship, boat, or other vessel[, other than:]

1-16                             [(i)  a taxable boat or motor as defined by

1-17     Section 160.001;]

1-18                             [(ii)  a sports fishing boat; or]

1-19                             [(iii)  any other vessel used for

1-20     pleasure];

1-21                       (C)  the repair, maintenance, and restoration of

1-22     a motor vehicle; and

1-23                       (D)  the repair, maintenance, creation, and

1-24     restoration of a computer program, including its development and

 2-1     modification, not sold by the person performing the repair,

 2-2     maintenance, creation, or restoration service;

 2-3                 (6)  telecommunications services;

 2-4                 (7)  credit reporting services;

 2-5                 (8)  debt collection services;

 2-6                 (9)  insurance services;

 2-7                 (10)  information services;

 2-8                 (11)  real property services;

 2-9                 (12)  data processing services;

2-10                 (13)  real property repair and remodeling;

2-11                 (14)  security services; and

2-12                 (15)  telephone answering services.

2-13           SECTION 2.  (a)  This Act takes effect on the first day of

2-14     the first calendar quarter beginning on or after the date  that

2-15     this Act becomes law.

2-16           (b)  The change in law made by this Act does not affect taxes

2-17     imposed before the effective date of this Act, and the law in

2-18     effect before the effective date of this Act is continued in effect

2-19     for purposes of the liability for and collection of those taxes.

2-20           SECTION 3.  The importance of this legislation and the

2-21     crowded condition of the calendars in both houses create an

2-22     emergency and an imperative public necessity that the

2-23     constitutional rule requiring bills to be read on three several

2-24     days in each house be suspended, and this rule is hereby suspended,

2-25     and that this Act take effect and be in force according to its

2-26     terms, and it is so enacted.