Bill Text: TX SB158 | 2013-2014 | 83rd Legislature | Engrossed

Texas Senate Bill 158 (Prior Session Legislation)

Bill Title: Relating to the average price below which a newspaper is exempt from the sales tax.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Engrossed - Dead) 2013-05-17 - Committee report sent to Calendars [SB158 Detail]

Download: Texas-2013-SB158-Engrossed.html



	By: Carona	S.B. No. 158


	A BILL TO BE ENTITLED
	AN ACT
	relating to the average price below which a newspaper is exempt from
	the sales tax.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Subsection (f), Section 151.319, Tax Code, is
	amended to read as follows:
	(f) In this section, "newspaper" means a publication that is
	printed on newsprint, the average sales price of which for each copy
	over a 30-day period does not exceed $3 [~~$1.50~~], and that is printed
	and distributed at a daily, weekly, or other short interval for the
	dissemination of news of a general character and of a general
	interest. "Newspaper" does not include a magazine, handbill,
	circular, flyer, sales catalog, or similar printed item unless the
	printed item is printed for distribution as a part of a newspaper
	and is actually distributed as a part of a newspaper. For the
	purposes of this section, an advertisement is news of a general
	character and of a general interest. Notwithstanding any other
	provision of this subsection, "newspaper" includes:
	(1) a publication containing articles and essays of
	general interest by various writers and advertisements that is
	produced for the operator of a licensed and certified carrier of
	persons and distributed by the operator to its customers during
	their travel on the carrier; and
	(2) a publication for the dissemination of news of a
	general character and of a general interest that is printed on
	newsprint and distributed to the general public free of charge at a
	daily, weekly, or other short interval.
	SECTION 2. The change in law made by this Act does not
	affect taxes imposed before the effective date of this Act. Taxes
	imposed before the effective date of this Act are governed by the
	law in effect when the taxes were imposed, and that law is continued
	in effect for purposes of the liability for and collection of those
	taxes.
	SECTION 3. This Act takes effect July 1, 2013, 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 effect on that
	date, this Act takes effect October 1, 2013.