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A BILL TO BE ENTITLED
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AN ACT
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relating to a sales and use tax exemption for certain equipment used |
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for digital audio broadcasting. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.3185, Tax Code, is amended by adding |
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Subsection (g) to read as follows: |
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(g) Tangible personal property that is sold to an entity to |
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which 47 C.F.R. Section 73.404(a) applies is exempt from the taxes |
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imposed by this chapter if the property is necessary to provide the |
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broadcast service described by 47 C.F.R. Section 73.403 or 73.404. |
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SECTION 2. The change in law made by this Act does not |
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affect tax liability accruing before the effective date of this |
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Act. That liability continues in effect as if this Act had not been |
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enacted, and the former law is continued in effect for the |
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collection and enforcement of those taxes. |
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SECTION 3. This Act takes effect September 1, 2015. |