Bill Text: TX HB1841 | 2011-2012 | 82nd Legislature | Enrolled


Bill Title: Relating to the taxability of Internet hosting.

Status: (Passed) 2011-06-17 - Effective immediately [HB1841 Detail]

Download: Texas-2011-HB1841-Enrolled.html
 
 
  H.B. No. 1841
 
 
 
 
AN ACT
  relating to the taxability of Internet hosting.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter D, Chapter 151, Tax Code, is amended
  by adding Section 151.108 to read as follows:
         Sec. 151.108.  INTERNET HOSTING. (a) In this section,
  "Internet hosting" means providing to an unrelated user access over
  the Internet to computer services using property that is owned or
  leased and managed by the provider and on which the user may store
  or process the user's own data or use software that is owned,
  licensed, or leased by the user or provider. The term does not
  include telecommunications services.
         (b)  A person whose only activity in this state is conducted
  as a user of Internet hosting is not engaged in business in this
  state.
         (c)  A person providing Internet hosting is not required to:
               (1)  examine a user's data to determine the
  applicability of this chapter to a user;
               (2)  report to the comptroller about a user's
  activities; or
               (3)  advise a user as to the applicability of this
  chapter.
         SECTION 2.  This Act takes effect immediately if it receives
  a vote of two-thirds of all the members elected to each house, as
  provided by Section 39, Article III, Texas Constitution.  If this
  Act does not receive the vote necessary for immediate effect, this
  Act takes effect September 1, 2011.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 1841 was passed by the House on April
  26, 2011, by the following vote:  Yeas 148, Nays 0, 2 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 1841 was passed by the Senate on May
  19, 2011, by the following vote:  Yeas 31, Nays 0.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor       
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