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A BILL TO BE ENTITLED
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AN ACT
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relating to the exemption from the sales and use tax for property |
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used in manufacturing. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.318, Tax Code, is amended by adding |
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Subsection (u) to read as follows: |
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(u) The comptroller has the exclusive jurisdiction to |
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interpret this section for purposes of determining the eligibility |
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under this section of a person or of tangible personal property or |
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services for an exemption from the taxes imposed by this 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, 2013. |