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A BILL TO BE ENTITLED
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AN ACT
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relating to a sales tax exemption for the rental of equipment used |
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in the construction or improvement of a road or highway for a |
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governmental entity. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.311, Tax Code, is amended by adding |
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Subsection (e) to read as follows: |
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(e) The rental of equipment for use in the performance of a |
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contract for the construction or improvement of a road or highway, |
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including a turnpike or toll road, by an organization exempted |
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under Section 151.309 is exempted from the taxes imposed by this |
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chapter. |
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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 of 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. |