| |
| |
|
|
A BILL TO BE ENTITLED
|
|
|
AN ACT
|
|
|
relating to the classification of certain streaming video as |
|
|
tangible personal property for purposes of the sales and use tax. |
|
|
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|
|
SECTION 1. Section 151.0033, Tax Code, is amended to read as |
|
|
follows: |
|
|
Sec. 151.0033. "CABLE TELEVISION SERVICE". (a) "Cable |
|
|
television service" means the distribution of video programming |
|
|
with or without use of wires to subscribing or paying customers. |
|
|
(b) "Cable television service" does not include streaming |
|
|
video provided via the Internet or similar technology, regardless |
|
|
of the type of device used by the purchaser to receive the streaming |
|
|
video. |
|
|
SECTION 2. Section 151.009, Tax Code, is amended to read as |
|
|
follows: |
|
|
Sec. 151.009. "TANGIBLE PERSONAL PROPERTY". (a) "Tangible |
|
|
personal property" means personal property that can be seen, |
|
|
weighed, measured, felt, or touched or that is perceptible to the |
|
|
senses in any other manner. |
|
|
(b) "Tangible personal property" [, and, for the purposes of
|
|
|
this chapter, the term] includes: |
|
|
(1) a computer program; |
|
|
(2) [and] a telephone prepaid calling card; and |
|
|
(3) streaming video provided via the Internet or |
|
|
similar technology, regardless of the type of device used by the |
|
|
purchaser to receive the streaming video. |
|
|
SECTION 3. The changes in law made by this Act do 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 of |
|
|
taxes due and for civil and criminal enforcement of the liability |
|
|
for those taxes. |
|
|
SECTION 4. This Act takes effect September 1, 2017. |