By: Geren (Senate Sponsor - Nelson) | H.B. No. 3386 | |
(In the Senate - Received from the House May 6, 2019; | ||
May 8, 2019, read first time and referred to Committee on Finance; | ||
May 13, 2019, reported favorably by the following vote: Yeas 14, | ||
Nays 0; May 13, 2019, sent to printer.) | ||
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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 (d) to read as follows: | ||
(d) An amusement service is exclusively provided under | ||
Subsection (a)(4) if the amusement service is provided at a | ||
"designated facility" defined in Section 334.401, Local Government | ||
Code, which is also a qualified project as defined in Section | ||
351.1015(a)(5)(B) of this code. | ||
SECTION 2. The change in law made by this Act does not | ||
affect taxes imposed before the effective date of this Act, and the | ||
law in effect before the effective date of this Act is continued in | ||
effect for purposes of the liability for and collection of those | ||
taxes. | ||
SECTION 3. This Act takes effect October 1, 2019. | ||
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