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A BILL TO BE ENTITLED
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AN ACT
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relating to the collection of sales and use tax by providers of |
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certain services. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 321.203(j), Tax Code, is amended to read |
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as follows: |
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(j) The sale of services delivered through an on-site |
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satellite receiver or transmitter or through a cable system is |
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consummated at the point of delivery to the consumer. A seller who |
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provides such a service shall determine for each consumer served |
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what amount of tax is required to be collected for that service and |
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may collect only that amount. |
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SECTION 2. Section 323.203(j), Tax Code, is amended to read |
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as follows: |
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(j) The sale of services delivered through an on-site |
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satellite receiver or transmitter or through a cable system is |
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|
consummated at the point of delivery to the consumer. A seller who |
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|
provides such a service shall determine for each consumer served |
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|
what amount of tax is required to be collected for that service and |
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|
may collect only that amount. |
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SECTION 3. This Act takes effect September 1, 2019. |