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A BILL TO BE ENTITLED
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AN ACT
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relating to the sales and use tax exemption for certain data |
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processing services. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.351, Tax Code, is amended to read as |
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follows: |
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Sec. 151.351. INFORMATION SERVICES AND DATA PROCESSING |
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SERVICES. (a) Except as provided by Subsection (b), there [There] |
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is exempted from the taxes imposed by this chapter 20 percent of the |
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value of information services and data processing services. |
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(b) Data processing services are exempted from the taxes |
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imposed by this chapter if the services are purchased in connection |
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with an electronic visit verification system that electronically |
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verifies and documents basic information relating to the delivery |
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of health care services provided under the Medicaid program under |
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Chapter 32, Human Resources Code, or the child health plan program |
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under Chapter 62, Health and Safety Code. |
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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 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. |