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A BILL TO BE ENTITLED
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AN ACT
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relating to the imposition of the sales and use tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter A, Chapter 151, Tax Code, is amended |
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by adding Section 151.0037 to read as follows: |
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Sec. 151.0037. "ELECTIVE COSMETIC PROCEDURE." (a) In this |
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chapter, "elective cosmetic procedure" means any medical procedure |
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performed on a person that is directed at improving the person's |
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appearance and does not meaningfully promote the proper function of |
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the body or prevent or treat an illness or disease. |
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(b) "Elective cosmetic procedure" includes cosmetic |
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surgery, hair transplants, cosmetic injections, cosmetic soft |
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tissue fillers, dermabrasion and chemical peels, laser hair |
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removal, laser skin resurfacing, laser treatment of leg veins, |
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sclerotherapy, and cosmetic dentistry. |
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(c) "Elective cosmetic procedure" does not include |
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reconstructive surgery or dentistry, including any surgery or |
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dentistry performed on an abnormal structure caused by or related |
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to a congenital defect, developmental abnormality, injury, trauma, |
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infection, tumor, or disease or performed to improve the |
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structure's function or to give the structure a more normal |
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appearance. |
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SECTION 2. Section 151.0038(b), Tax Code, is amended to |
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read as follows: |
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(b) In this section, "newspaper" has the meaning assigned by |
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Section 151.319(f), as that subsection existed on August 31, 2009. |
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SECTION 3. Section 151.0101(a), Tax Code, is amended to |
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read as follows: |
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(a) "Taxable services" means: |
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(1) amusement services; |
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(2) cable television services; |
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(3) personal services; |
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(4) motor vehicle parking and storage services; |
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(5) the repair, remodeling, maintenance, and |
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restoration of tangible personal property, except: |
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(A) aircraft; |
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(B) a ship, boat, or other vessel, other than: |
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(i) a taxable boat or motor as defined by |
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Section 160.001; |
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(ii) a sports fishing boat; or |
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(iii) any other vessel used for pleasure; |
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(C) the repair, maintenance, and restoration of a |
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motor vehicle; and |
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(D) the repair, maintenance, creation, and |
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restoration of a computer program, including its development and |
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modification, not sold by the person performing the repair, |
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maintenance, creation, or restoration service; |
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(6) telecommunications services; |
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(7) credit reporting services; |
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(8) debt collection services; |
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(9) insurance services; |
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(10) information services; |
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(11) real property services; |
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(12) data processing services; |
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(13) real property repair and remodeling; |
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(14) security services; |
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(15) telephone answering services; |
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(16) Internet access service; [and] |
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(17) a sale by a transmission and distribution |
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utility, as defined in Section 31.002, Utilities Code, of |
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transmission or delivery of service directly to an electricity |
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end-use customer whose consumption of electricity is subject to |
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taxation under this chapter; and |
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(18) an elective cosmetic procedure. |
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SECTION 4. Section 151.315, Tax Code, is amended to read as |
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follows: |
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Sec. 151.315. WATER. Water, other than water sold in a |
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sealed container, is exempted from the taxes imposed by this |
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chapter. |
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SECTION 5. Sections 151.3105, 151.319, and 151.320, Tax |
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Code, are repealed. |
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SECTION 6. 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 7. This Act takes effect September 1, 2009. |