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A BILL TO BE ENTITLED
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AN ACT
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relating to the computation of the franchise tax by a taxable entity |
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engaged in Internet hosting. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 171.106, Tax Code, is amended by adding |
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Subsection (g) to read follows: |
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(g) A receipt from Internet hosting described by Section |
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151.108(a) is a receipt from business done in this state only if the |
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customer to whom the service is provided is located in this state. |
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SECTION 2. This Act applies only to a report originally due |
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on or after the effective date of this Act. |
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SECTION 3. This Act takes effect September 1, 2013. |