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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from the sales and use tax for certain |
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assessments and fees related to telecommunications services. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.007, Tax Code, is amended by adding |
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Subsection (f) to read as follows: |
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(f) The sales price of telecommunications services does not |
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include the following assessments and fees, if the assessment or |
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fee is passed through to the purchaser of the service: |
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(1) the utility gross receipts assessment imposed |
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under Subchapter A, Chapter 16, Utilities Code; |
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(2) the state universal service fund assessment |
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imposed under Subchapter B, Chapter 56, Utilities Code; |
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(3) the federal universal service fund charge; |
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(4) the telecommunications infrastructure fund |
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assessment imposed under Subchapter C, Chapter 57, Utilities Code; |
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or |
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(5) a municipal franchise fee or right-of-way fee |
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authorized by Chapter 283, Local Government Code. |
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SECTION 2. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before that date is continued in effect for purposes |
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of the liability for and collection of those taxes. |
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SECTION 3. This Act takes effect September 1, 2007. |