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A BILL TO BE ENTITLED
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AN ACT
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relating to the sales and use tax exemption for certain amusement |
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services. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.3101, Tax Code, is amended by adding |
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Subsection (b-1) and amending Subsection (c) to read as follows: |
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(b-1) An amusement service remains exclusively provided |
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under Subsection (a)(3) or (5) if an entity described by Subsection |
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(a)(3) or (5) contracts with another entity not listed in or |
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described by Subsection (a) to provide touring theatrical |
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productions: |
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(1) subject to a contract with the other entity for: |
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(A) a term of at least five years; and |
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(B) at least five presentations each year; and |
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(2) held at a location either owned by, or leased or |
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licensed for a term of at least one year to, the contracting entity |
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described by Subsection (a)(3) or (5). |
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(c) In this section: |
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(1) "Educational [, "educational] organization" |
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includes an entity described by Section 61.003(8) or (15), |
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Education Code. |
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(2) "Theatrical production" means a live staged play, |
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musical play, opera, or ballet. |
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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 for those taxes. |
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SECTION 3. This Act takes effect September 1, 2019. |