By Maxey H.B. No. 111
76R1437 DAK-D
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to exempting access to the internet from the sales tax.
1-3 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-4 SECTION 1. Section 151.323, Tax Code, is amended to read as
1-5 follows:
1-6 Sec. 151.323. CERTAIN TELECOMMUNICATIONS SERVICES. (a)
1-7 There are exempted from the taxes imposed by this chapter the
1-8 receipts from the sale, use, or other consumption in this state
1-9 of:
1-10 (1) long-distance telecommunications services that are
1-11 not both originated from and billed to a telephone number or
1-12 billing or service address within Texas;
1-13 (2) access to a local exchange telephone company's
1-14 network by a regulated provider of telecommunications services;
1-15 [and]
1-16 (3) broadcasts, other than cable television service,
1-17 by commercial radio or television stations licensed or regulated by
1-18 the Federal Communications Commission; and
1-19 (4) access to the internet.
1-20 (b) In this section, "internet" means the largest
1-21 nonproprietary nonprofit cooperative public computer network,
1-22 popularly known as the internet.
1-23 SECTION 2. (a) This Act takes effect on the first day of
1-24 the first calendar quarter beginning on or after the date that it
2-1 may take effect under Section 39, Article III, Texas Constitution.
2-2 (b) The change in law made by this Act does not affect taxes
2-3 imposed before the effective date of this Act, and the law in
2-4 effect before the effective date of this Act is continued in effect
2-5 for purposes of the liability for and collection of those taxes.
2-6 SECTION 3. The importance of this legislation and the
2-7 crowded condition of the calendars in both houses create an
2-8 emergency and an imperative public necessity that the
2-9 constitutional rule requiring bills to be read on three several
2-10 days in each house be suspended, and this rule is hereby suspended,
2-11 and that this Act take effect and be in force according to its
2-12 terms, and it is so enacted.