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A BILL TO BE ENTITLED
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AN ACT
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relating to the application of the sales and use tax to certain |
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computer program transactions. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.006, Tax Code, is amended by adding |
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Subsection (d) to read as follows: |
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(d) A sale for resale includes the sale of a computer |
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program to a provider of Internet hosting who acquires the computer |
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program for the purpose of selling the right to use the computer |
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program to an unrelated user of Internet hosting services. |
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Notwithstanding Section 151.302(b), this subsection applies |
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regardless of whether the unrelated user of Internet hosting |
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services purchases the right to use the computer program from the |
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provider of Internet hosting through the acquisition of a license, |
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for a fee without a license, or as part of a service. In this |
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subsection, "Internet hosting" has the meaning assigned by Section |
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151.108(a). |
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SECTION 2. The changes in law made by this Act do not affect |
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tax liability accruing before the effective date of this Act. That |
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liability continues in effect as if this Act had not been enacted, |
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and the former law is continued in effect for the collection of |
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taxes due and for civil and criminal enforcement of the liability |
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for those taxes. |
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SECTION 3. 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, 2015. |