By Isett H.B. No. 1025 77R4295 CBH-D A BILL TO BE ENTITLED 1-1 AN ACT 1-2 relating to an exemption from the sales and use tax for certain 1-3 assessments and fees related to telecommunications services. 1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: 1-5 SECTION 1. Section 151.007, Tax Code, is amended by adding 1-6 Subsection (f) to read as follows: 1-7 (f) The sales price of telecommunications services does not 1-8 include the following assessments and fees, if the assessment or 1-9 fee is passed through to the purchaser of the service: 1-10 (1) the utility gross receipts assessment imposed 1-11 under Subchapter A, Chapter 16, Utilities Code; 1-12 (2) the state universal service fund assessment 1-13 imposed under Subchapter B, Chapter 56, Utilities Code; 1-14 (3) the federal universal service fund charge; 1-15 (4) the telecommunications infrastructure fund 1-16 assessment imposed under Subchapter C, Chapter 57, Utilities Code; 1-17 or 1-18 (5) a municipal franchise fee or right-of-way fee 1-19 authorized by Chapter 283, Local Government Code. 1-20 SECTION 2. (a) This Act takes effect September 1, 2001. 1-21 (b) The change in law made by this Act does not affect taxes 1-22 imposed before the effective date of this Act, and the law in 1-23 effect before that date is continued in effect for purposes of the 1-24 liability for and collection of those taxes.