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Amend HB 3319 (Senate committee printing) on page 1, between
lines 56 and 57, by adding the following appropriately numbered
SECTION and renumbering the remaining SECTIONS accordingly:
SECTION ____. Section 151.056, Tax Code, is amended by
adding Subsection (g) to read as follows:
(g) In this subsection, "ready mix concrete contractor"
means a person who manufactures or produces ready mixed concrete
for construction purposes and incorporates the ready mixed concrete
in the property improved. A ready mix concrete contractor
performing a contract must separate and individually invoice the
customer for each yard of ready mixed concrete produced and
consumed for the improvement of real property, and collect and
remit the tax imposed under this chapter on the ready mixed concrete
produced and consumed. The tax rate is applied to the price of the
materials determined by the greater of the invoice price or fair
market value of ready mixed concrete incorporated into the project.
This subsection does not apply to an invoice submitted by a ready
mix concrete contractor for a public works project.