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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from the sales and use tax for tangible |
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personal property sold to or used by certain state data center |
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services providers. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.3095 to read as follows: |
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Sec. 151.3095. STATE DATA CENTER SERVICES PROVIDER. (a) In |
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this section: |
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(1) "Data center services program" means the program |
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operated by the Department of Information Resources to provide |
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fully managed server, mainframe, and bulk print and mail services. |
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(2) "State data center services provider" means a |
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person with which the Department of Information Resources contracts |
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to provide hardware, software, tools, or technical staff to state |
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agencies or for state agency use under the data center services |
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program. |
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(b) Tangible personal property sold to or used by a state |
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data center services provider is exempted from the taxes imposed by |
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this chapter if: |
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(1) the tangible personal property is sold to or used |
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by the state data center services provider on behalf of a state |
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agency; and |
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(2) the tangible personal property is used by the |
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state agency or is used by the state data center services provider |
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to provide services to the state agency under the data center |
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services program. |
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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 of taxes due and for civil and criminal enforcement of |
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the liability for those taxes. |
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SECTION 3. This Act takes effect September 1, 2015. |