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A BILL TO BE ENTITLED
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AN ACT
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relating to the sales and use tax on certain pharmaceutical |
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biotechnology cleanrooms and equipment. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.318(b), Tax Code, is amended to read |
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as follows: |
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(b) The exemption includes: |
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(1) chemicals, catalysts, and other materials that are |
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used during a manufacturing, processing, or fabrication operation |
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to produce or induce a chemical or physical change, to remove |
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impurities, or to make the product more marketable; |
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(2) semiconductor fabrication cleanrooms and |
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equipment; and |
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(3) pharmaceutical biotechnology cleanrooms and |
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equipment that are installed as part of the construction of a new |
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facility [with a value of at least $150 million and] on which |
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construction began after July 1, 2003[, and before August 31,
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2004]. |
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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 July 1, 2007, if it |
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receives a vote of two-thirds of all members elected to each house, |
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as provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for effect on that date, |
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this Act takes effect September 1, 2007. |