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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 from an unrelated vendor for the purpose of selling the |
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right to use the computer program to an unrelated user of the |
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provider's Internet hosting services in the normal course of |
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business and in the form or condition in which the provider acquired |
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the computer program. For purposes of this subsection, the |
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purchase of the computer program by the provider qualifies as a sale |
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for resale only if the provider offers the unrelated user a |
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selection of computer programs that are available to the public for |
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purchase directly from an unrelated vendor and executes a written |
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contract with the unrelated user that specifies the name of the |
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computer program sold to the unrelated user and includes a charge to |
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the unrelated user for computing hardware. This subsection |
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applies, notwithstanding Section 151.302(b), if the unrelated user |
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purchases the right to use the computer program from the provider |
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through the acquisition of a license and the provider does not |
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retain the right to use the computer program under that license. |
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The performance by the provider of routine maintenance of the |
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computer program that is recommended or required by the unrelated |
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vendor of the computer program does not affect the application of |
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this subsection. In this subsection, "Internet hosting" has the |
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meaning assigned by Section 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. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 755 passed the Senate on |
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May 4, 2015, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 755 passed the House on |
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May 21, 2015, by the following vote: Yeas 141, Nays 1, |
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one present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |