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78R6397 DAK-D

By:  Oliveira                                                     H.B. No. 1964



A BILL TO BE ENTITLED

AN ACT

relating to the sales tax on telecommunications services.                     
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 151.025, Tax Code, is amended by adding 
Subsection (d) to read as follows:
	(d)  If any nontaxable charges are combined with and not 
separately stated from taxable telecommunications service charges 
on the customer bill or invoice of a provider of telecommunications 
services, the combined charge is subject to tax unless the provider 
can identify the portion of the charges that are nontaxable through 
the provider's books and records kept in the regular course of 
business.  If the nontaxable charges cannot reasonably be 
identified, the charges from the sale of both nontaxable services 
and taxable telecommunications services are attributable to 
taxable telecommunications services.  The provider of 
telecommunications services has the burden of proving nontaxable 
charges.
	SECTION 2.  Section 151.025(c), Tax Code, is repealed.                         
	SECTION 3.  (a)  This Act takes effect July 1, 2003, if it 
receives a vote of two-thirds of all the members elected to each 
house, as provided by Section 39, Article III, Texas Constitution.  
If this Act does not receive the vote necessary for effect on that 
date, this Act takes effect October 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 the effective date of this Act is continued in effect for 
purposes of the liability for and collection of those taxes.