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A BILL TO BE ENTITLED
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AN ACT
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relating to the application of the sales and use tax to the repair |
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and remanufacture of industrial and printing rollers. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.318, Tax Code, is amended by adding |
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Subsection (g) to read as follows: |
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(g) The repair or remanufacture of industrial or printing |
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rollers is considered "manufacturing" for purposes of this section. |
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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 the members elected to each |
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house, as provided by Section 39, Article III, Texas Constitution. |
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If this Act does not receive the vote necessary for effect on that |
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date, this Act takes effect September 1, 2007. |