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A BILL TO BE ENTITLED
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AN ACT
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relating to the franchise tax rate applicable to certain taxable |
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entities that sell telephone prepaid calling cards. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 171.002, Tax Code, is amended by adding |
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Subsection (c-2) to read as follows: |
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(c-2) For purposes of Subsection (c)(3), the provision of |
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telecommunications services does not include selling telephone |
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prepaid calling cards. |
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SECTION 2. This Act applies only to a report originally due |
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on or after the effective date of this Act. |
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SECTION 3. This Act takes effect January 1, 2018. |