Amend CSHB 500 (senate committee report) by adding the following appropriately numbered SECTION and renumbering subsequent SECTIONS accordingly:
SECTION ____.  Subchapter C, Chapter 171, Tax Code, is amended by adding Subsection (p), Section 171.1012 to read as follows:
(p)  A taxable entity that is a ticket reseller, promoter or primary ticket distributor may receive an exemption to be able to subtract as a cost of goods sold the amount paid to procure one or more tickets which allow for access to an event that requires a ticket to obtain admission, including sporting events, concerts, and theater shows, but the exemption does not include all mixed service costs, such as security services, legal services, data processing services, accounting services, personnel costs or office expenses.