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78R1913 CBH-D

By:  Wohlgemuth                                                   H.B. No. 548



A BILL TO BE ENTITLED

AN ACT

relating to an exemption from the sales and use tax for certain 
assessments and fees related to telecommunications services.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 151.007, Tax Code, is amended by adding 
Subsection (f) to read as follows:
	(f)  The sales price of telecommunications services does not 
include the following assessments and fees, if the assessment or 
fee is passed through to the purchaser of the service and is listed 
as a separate line item on the customer's bill:
		(1)  the utility gross receipts assessment imposed 
under Subchapter A, Chapter 16, Utilities Code;
		(2)  the state universal service fund assessment 
imposed under Subchapter B, Chapter 56, Utilities Code;
		(3)  the federal universal service fund charge;                        
		(4)  the telecommunications infrastructure fund 
assessment imposed under Subchapter C, Chapter 57, Utilities Code; 
or
		(5)  a municipal franchise fee or right-of-way fee 
authorized by Chapter 283, Local Government Code.
	SECTION 2.  (a)  This Act takes effect September 1, 2003.                      
	(b)  The change in law made by this Act does not affect taxes 
imposed before the effective date of this Act, and the law in effect 
before that date is continued in effect for purposes of the 
liability for and collection of those taxes.