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AN ACT
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relating to excluding the furnishing of an academic transcript from |
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the definition of "information service" for purposes of sales and |
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use taxes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 151.0038, Tax Code, is amended by adding |
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Subsection (c) to read as follows: |
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(c) "Information service" does not include the furnishing |
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of an academic transcript. |
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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 October 1, 2023. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I hereby certify that S.B. No. 65 passed the Senate on |
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March 28, 2023, by the following vote: Yeas 30, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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I hereby certify that S.B. No. 65 passed the House on |
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May 9, 2023, by the following vote: Yeas 132, Nays 10, |
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two present not voting. |
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______________________________ |
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Chief Clerk of the House |
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Approved: |
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______________________________ |
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Date |
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______________________________ |
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Governor |