By: Thompson of Harris, et al. H.B. No. 1965
        (Senate Sponsor - Bettencourt)
         (In the Senate - Received from the House April 11, 2019;
  April 16, 2019, read first time and referred to Committee on
  Finance; May 7, 2019, reported favorably by the following vote:  
  Yeas 15, Nays 0; May 7, 2019, sent to printer.)
Click here to see the committee vote
 
 
A BILL TO BE ENTITLED
 
AN ACT
 
  relating to the sales and use tax exemption for certain amusement
  services.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 151.3101, Tax Code, is amended by adding
  Subsection (b-1) and amending Subsection (c) to read as follows:
         (b-1)  An amusement service remains exclusively provided
  under Subsection (a)(3) or (5) if an entity described by Subsection
  (a)(3) or (5) contracts with another entity not listed in or
  described by Subsection (a) to provide touring theatrical
  productions:
               (1)  subject to a contract with the other entity for:
                     (A)  a term of at least five years; and
                     (B)  at least five presentations each year; and
               (2)  held at a location either owned by, or leased or
  licensed for a term of at least one year to, the contracting entity
  described by Subsection (a)(3) or (5).
         (c)  In this section:
               (1)  "Educational [, "educational] organization" 
  includes an entity described by Section 61.003(8) or (15),
  Education Code.
               (2)  "Theatrical production" means a live staged play,
  musical play, opera, or ballet.
         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 of taxes due and for civil and criminal enforcement of
  the liability for those taxes.
         SECTION 3.  This Act takes effect September 1, 2019.
 
  * * * * *