|
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
relating to the application of the sales and use tax to the lease or |
|
rental to a full service event business of certain tangible |
|
personal property. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 151.006, Tax Code, is amended by adding |
|
Subsection (e) to read as follows: |
|
(e) A sale for resale includes the lease or rental of |
|
reusable tangible personal property to a full service event |
|
business if the full service event business uses the property in a |
|
sale of a taxable item. In this subsection, "full service event |
|
business" means a person engaged in the business of preparing and |
|
serving meals, drinks, or other food products for events held at |
|
locations designated by customers who also provides at least one of |
|
the following for those events: |
|
(1) staff; |
|
(2) rentals of tangible personal property; |
|
(3) design elements; or |
|
(4) floral items. |
|
SECTION 2. The changes in law made by this Act do 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 3. This Act takes effect immediately if it receives |
|
a vote of two-thirds of all the members elected to each house, as |
|
provided by Section 39, Article III, Texas Constitution. If this |
|
Act does not receive the vote necessary for immediate effect, this |
|
Act takes effect September 1, 2015. |