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A BILL TO BE ENTITLED
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AN ACT
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relating to a sales tax exemption for items sold, leased, or rented |
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at a United States military installation to a member of the United |
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States armed forces on active duty. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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by adding Section 151.345 to read as follows: |
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Sec. 151.345. ITEMS SOLD, LEASED, OR RENTED AT MILITARY |
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INSTALLATION TO ACTIVE DUTY MILITARY PERSONNEL. A taxable item |
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sold, leased, or rented within the boundaries of a United States |
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military installation to a person who is a member of the United |
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States armed forces on active duty is exempted from the sales tax |
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imposed by this chapter if the sale, lease, or rental is made by a |
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seller physically located at the installation. |
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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. |