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By: Jackson (Senate Sponsor - Carona) |
H.B. No. 142 |
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(In the Senate - Received from the House April 19, 2007; |
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April 26, 2007, read first time and referred to Committee on |
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Finance; May 17, 2007, reported adversely, with favorable |
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Committee Substitute by the following vote: Yeas 13, Nays 0; |
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May 17, 2007, sent to printer.) |
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COMMITTEE SUBSTITUTE FOR H.B. No. 142 |
By: Deuell |
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A BILL TO BE ENTITLED
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AN ACT
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relating to imposition of local sales and use taxes on certain |
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taxable items shipped outside a transit authority. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. The following provisions of the Tax Code are |
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repealed: |
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(1) Section 322.105(d); and |
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(2) Section 322.107. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2007. |
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* * * * * |