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A BILL TO BE ENTITLED
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AN ACT
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relating to the taxability of Internet hosting. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter D, Chapter 151, Tax Code, is amended |
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by adding Section 151.108 to read as follows: |
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Sec. 151.108. INTERNET HOSTING. (a) In this section, |
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"Internet hosting" means providing to an unrelated user access over |
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the Internet to computer services using property that is owned or |
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leased and managed by the provider and on which the user may store |
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or process the user's own data or use software that is owned, |
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licensed, or leased by the user or provider. The term does not |
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include telecommunications services. |
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(b) A person whose only activity in this state is conducted |
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as a user of Internet hosting is not engaged in business in this |
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state. |
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(c) A person providing Internet hosting is not required to: |
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(1) examine a user's data to determine the |
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applicability of this chapter to a user; |
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(2) report to the comptroller about a user's |
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activities; or |
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(3) advise a user as to the applicability of this |
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chapter. |
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SECTION 2. This Act takes effect immediately if it receives |
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a vote of two-thirds of all the members elected to each house, as |
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provided by Section 39, Article III, Texas Constitution. If this |
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Act does not receive the vote necessary for immediate effect, this |
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Act takes effect September 1, 2011. |