|
|
|
|
By: Seliger |
S.B. No. 1030 |
|
(In the Senate - Filed March 6, 2015; March 11, 2015, read |
|
first time and referred to Committee on Finance; May 7, 2015, |
|
reported adversely, with favorable Committee Substitute by the |
|
following vote: Yeas 11, Nays 0, 1 present not voting; |
|
May 7, 2015, sent to printer.) |
Click here to see the committee vote |
|
|
COMMITTEE SUBSTITUTE FOR S.B. No. 1030 |
By: Eltife |
|
|
A BILL TO BE ENTITLED
|
|
AN ACT
|
|
|
relating to a sales and use tax exemption for certain equipment used |
|
for digital audio broadcasting. |
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
SECTION 1. Section 151.3185, Tax Code, is amended by adding |
|
Subsection (g) to read as follows: |
|
(g) Tangible personal property that is sold to an entity to |
|
which 47 C.F.R. Section 73.404(a) applies is exempt from the taxes |
|
imposed by this chapter if the property is necessary to provide the |
|
broadcast service described by 47 C.F.R. Section 73.403 or 73.404. |
|
SECTION 2. The change in law made by this Act does not |
|
affect tax liability accruing before the effective date of this |
|
Act. That liability continues in effect as if this Act had not been |
|
enacted, and the former law is continued in effect for the |
|
collection and enforcement of those taxes. |
|
SECTION 3. This Act takes effect September 1, 2015. |
|
|
|
* * * * * |