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.