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A BILL TO BE ENTITLED
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AN ACT
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relating to the average price below which a newspaper is exempt from |
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the sales tax. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subsection (f), Section 151.319, Tax Code, is |
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amended to read as follows: |
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(f) In this section, "newspaper" means a publication that is |
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printed on newsprint, the average sales price of which for each copy |
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over a 30-day period does not exceed $3 [$1.50], and that is printed |
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and distributed at a daily, weekly, or other short interval for the |
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dissemination of news of a general character and of a general |
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interest. "Newspaper" does not include a magazine, handbill, |
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circular, flyer, sales catalog, or similar printed item unless the |
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printed item is printed for distribution as a part of a newspaper |
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and is actually distributed as a part of a newspaper. For the |
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purposes of this section, an advertisement is news of a general |
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character and of a general interest. Notwithstanding any other |
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provision of this subsection, "newspaper" includes: |
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(1) a publication containing articles and essays of |
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general interest by various writers and advertisements that is |
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produced for the operator of a licensed and certified carrier of |
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persons and distributed by the operator to its customers during |
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their travel on the carrier; and |
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(2) a publication for the dissemination of news of a |
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general character and of a general interest that is printed on |
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newsprint and distributed to the general public free of charge at a |
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daily, weekly, or other short interval. |
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SECTION 2. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act. Taxes |
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imposed before the effective date of this Act are governed by the |
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law in effect when the taxes were imposed, and that law is continued |
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in effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 3. This Act takes effect July 1, 2013, 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, 2013. |