| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the sales and use tax on the repair, maintenance, |
|
|
creation, or restoration, or the sale, storage, use, or other |
|
|
consumption, of a computer program. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 151.0101(a), Tax Code, is amended to |
|
|
read as follows: |
|
|
(a) "Taxable services" means: |
|
|
(1) amusement services; |
|
|
(2) cable television services; |
|
|
(3) personal services; |
|
|
(4) motor vehicle parking and storage services; |
|
|
(5) the repair, remodeling, maintenance, and |
|
|
restoration of tangible personal property, except: |
|
|
(A) aircraft; |
|
|
(B) a ship, boat, or other vessel, other than: |
|
|
(i) a taxable boat or motor as defined by |
|
|
Section 160.001; |
|
|
(ii) a sports fishing boat; or |
|
|
(iii) any other vessel used for pleasure; |
|
|
and |
|
|
(C) the repair, maintenance, and restoration of a |
|
|
motor vehicle; [and
|
|
|
[(D)
the repair, maintenance, creation, and
|
|
|
restoration of a computer program, including its development and
|
|
|
modification, not sold by the person performing the repair,
|
|
|
maintenance, creation, or restoration service;] |
|
|
(6) telecommunications services; |
|
|
(7) credit reporting services; |
|
|
(8) debt collection services; |
|
|
(9) insurance services; |
|
|
(10) information services; |
|
|
(11) real property services; |
|
|
(12) data processing services; |
|
|
(13) real property repair and remodeling; |
|
|
(14) security services; |
|
|
(15) telephone answering services; |
|
|
(16) Internet access service; and |
|
|
(17) a sale by a transmission and distribution |
|
|
utility, as defined in Section 31.002, Utilities Code, of |
|
|
transmission or delivery of service directly to an electricity |
|
|
end-use customer whose consumption of electricity is subject to |
|
|
taxation under this chapter. |
|
|
SECTION 2. Subchapter H, Chapter 151, Tax Code, is amended |
|
|
by adding Section 151.352 to read as follows: |
|
|
Sec. 151.352. CUSTOM COMPUTER PROGRAM. The services to |
|
|
create a computer program and the sale or storage, use, or other |
|
|
consumption of a computer program are exempted from the taxes |
|
|
imposed by this chapter if: |
|
|
(1) the computer program is sold by the creator to a |
|
|
purchaser; |
|
|
(2) the computer program is created at the request of |
|
|
the purchaser; |
|
|
(3) the exclusive rights to the computer program are |
|
|
transferred from the creator to the purchaser; and |
|
|
(4) the computer program is created: |
|
|
(A) without the use of existing programming code; |
|
|
or |
|
|
(B) with the use of existing programming code |
|
|
only if the existing programming code is available for use without |
|
|
charge by everyone. |
|
|
SECTION 3. The change in law made by this Act does not |
|
|
affect tax liability accruing before the effective date of this |
|
|
Act. That liability continues in effect as if this Act had not been |
|
|
enacted, and the former law is continued in effect for the |
|
|
collection of taxes due and for civil and criminal enforcement of |
|
|
the liability for those taxes. |
|
|
SECTION 4. This Act takes effect September 1, 2013. |