Bill Text: TX HB105 | 2023-2024 | 88th Legislature | Engrossed
Bill Title: Relating to excluding the furnishing of an academic transcript from the definition of "information service" for purposes of sales and use taxes.
Spectrum: Partisan Bill (Republican 4-0)
Status: (Engrossed - Dead) 2023-04-24 - Referred to Finance [HB105 Detail]
Download: Texas-2023-HB105-Engrossed.html
88R601 RDS-F | ||
By: Noble, Meyer, Lambert, Cook | H.B. No. 105 |
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relating to excluding the furnishing of an academic transcript from | ||
the definition of "information service" for purposes of sales and | ||
use taxes. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 151.0038, Tax Code, is amended by adding | ||
Subsection (c) to read as follows: | ||
(c) "Information service" does not include the furnishing | ||
of an academic transcript. | ||
SECTION 2. The change in law made by this Act does not | ||
affect tax liability accruing before the effective date of this | ||
Act. That liability continues in effect as if this Act had not been | ||
enacted, and the former law is continued in effect for the | ||
collection of taxes due and for civil and criminal enforcement of | ||
the liability for those taxes. | ||
SECTION 3. This Act takes effect October 1, 2023. |