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A BILL TO BE ENTITLED
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AN ACT
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relating to state and local sales and use taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter A, Chapter 151, Tax Code, is amended |
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by adding Section 151.0037 to read as follows: |
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Sec. 151.0037. "INCIDENTAL." "Incidental" means to be |
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subordinate to, or to be a minor accompaniment to, another thing. |
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SECTION 2. Section 151.0101(a), Tax Code, is amended to |
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read as follows: |
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(a) "Taxable services" means: |
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(1) amusement services; |
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(2) cable television services; |
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(3) personal services; |
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(4) motor vehicle parking and storage services; |
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(5) the repair, remodeling, maintenance, and |
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restoration of tangible personal property, except: |
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(A) aircraft; |
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(B) a ship, boat, or other vessel, other than: |
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(i) a taxable boat or motor as defined by |
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Section 160.001; |
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(ii) a sports fishing boat; or |
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(iii) any other vessel used for pleasure; |
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(C) the repair, maintenance, and restoration of a |
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motor vehicle; and |
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(D) the repair, maintenance, creation, and |
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restoration of a computer program, including its development and |
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modification, not sold by the person performing the repair, |
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maintenance, creation, or restoration service; |
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(6) telecommunications services; |
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(7) credit reporting services; |
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(8) debt collection services; |
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(9) insurance services; |
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(10) information services; |
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(11) real property services; |
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(12) data processing services; |
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(13) real property repair and remodeling; |
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(14) security services; |
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(15) telephone answering services; |
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(16) Internet access service; [and] |
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(17) a sale by a transmission and distribution |
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utility, as defined in Section 31.002, Utilities Code, of |
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transmission or delivery of service directly to an electricity |
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end-use customer whose consumption of electricity is subject to |
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taxation under this chapter; and |
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(18) ticket scalping. |
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SECTION 3. Section 151.051(b), Tax Code, is amended to read |
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as follows: |
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(b) The sales tax rate is 6.24 [6-1/4] percent of the sales |
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price of the taxable item sold. |
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SECTION 4. Section 151.202, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) An application that is filed electronically complies |
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with the signature requirement under Subsection (b). |
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SECTION 5. Section 151.359(j), Tax Code, is repealed. |
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SECTION 6. 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 and |
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enforcement of those taxes. |
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SECTION 7. This Act takes effect September 1, 2015. |