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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 (d) to read as follows: |
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(d) An amusement service is exclusively provided under |
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Subsection (a)(4) if the amusement service is provided at a |
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"designated facility" defined in Section 334.401, Local Government |
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Code, which is also a qualified project as defined in Section |
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351.1015(a)(5)(B) of this code. |
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SECTION 2. The change in law made by this Act does not |
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affect taxes imposed before the effective date of this Act, and the |
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law in effect before the effective date of this Act is continued in |
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effect for purposes of the liability for and collection of those |
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taxes. |
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SECTION 3. This Act takes effect October 1, 2019. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 3386 was passed by the House on May 3, |
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2019, by the following vote: Yeas 139, Nays 1, 2 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 3386 was passed by the Senate on May |
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21, 2019, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |