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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 tax for certain |
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telecommunications equipment. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.3186 to read as follows: |
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Sec. 151.3186. PROPERTY USED IN TELECOMMUNICATIONS. (a) |
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In this section, "telecommunications equipment" means machinery, |
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equipment, and software used to send, receive, or store voice or |
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data communications, and equipment used to enable, facilitate, |
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maintain, or monitor that machinery, equipment, or software. The |
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term includes: |
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(1) antennas, amplifiers, poles, wires, cables, |
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rectifiers, duplexers, multiplexers, receivers, repeaters, |
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transmitters, power equipment, modems, routers, and storage |
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devices; and |
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(2) general central office switching equipment, |
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including channel cards, frames, and cabinets. |
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(b) Telecommunications equipment is exempted from the taxes |
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imposed by this chapter if the equipment is sold, leased, or rented |
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to a provider of telecommunications services or used by a provider |
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of telecommunications services. |
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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, 2009, 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 October 1, 2009. |