By Eiland H.B. No. 1801
Line and page numbers may not match official copy.
Bill not drafted by TLC or Senate E&E.
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the use tax on items acquired outside Texas for use in
1-3 Texas or for attachment to other property for use in Texas.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 151.101, Tax Code, is amended to read as
1-6 follows:
1-7 Sec. 151.101. Use Tax Imposed. (a) A tax is imposed on the
1-8 storage, use, or other consumption in this state of a taxable item
1-9 purchased from a retailer for storage, use, or other consumption in
1-10 this state, either in the form or condition in which it is acquired
1-11 or as an attachment to or integral part of other tangible personal
1-12 property.
1-13 (b) The tax is at the same percentage rate as is provided by
1-14 Section 151.051 of this code on the sales price of the taxable
1-15 item.
1-16 SECTION 2. Section 151.007, Tax Code, is amended by adding
1-17 Subsection (f) to read as follows:
1-18 (f) The "sales price" or "purchase price" of tangible
1-19 personal property used by a person in Texas who processed,
1-20 fabricated, manufactured, remodeled, or otherwise modified the
1-21 property outside of Texas is the amount paid for the taxable items
2-1 that became an attachment to or an integral part of the property
2-2 used in Texas.
2-3 SECTION 3. This Act takes effect October 1, 1999.
2-4 SECTION 4. The importance of this legislation and the
2-5 crowded condition of the calendars in both houses create an
2-6 emergency and an imperative public necessity that the
2-7 constitutional rule requiring bills to be read on three several
2-8 days in each house be suspended, and this rule is hereby suspended.