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Amend CSHB 5 by adding the following appropriately numbered
section to Article 4 of the bill and renumbering subsequent
sections accordingly:
SECTION 4.___. Subchapter H, Chapter 151, Tax Code, is
amended by adding Section 151.3155 to read as follows:
Sec. 151.3155. SERVICES PROVIDED BY SMALL BUSINESSES.
There is exempted from the taxes imposed by this chapter a service
performed by a person whose total receipts from the performance of
taxable services in the most recent four calendar quarters are less
than $7,500.