Bill Text: TX HB105 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to the exclusion of Internet access service from the sales and use tax.
Sponsorship: Partisan Bill (Republican 4)
Status: (Introduced - Dead) 2017-03-08 - Left pending in committee [HB105 Detail]
Download: Texas-2017-HB105-Introduced.html
| 85R955 GRM-F | ||
| By: Metcalf | H.B. No. 105 | |
|
|
||
|
|
||
| relating to the exclusion of Internet access service from the sales | ||
| and use tax. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 151.00394(b), Tax Code, is amended to | ||
| read as follows: | ||
| (b) "Internet access service" does not include [ |
||
|
|
||
| taxable service listed in Section 151.0101(a), unless the taxable | ||
| service is provided in conjunction with and is merely incidental to | ||
| the provision of Internet access service. | ||
| SECTION 2. Section 151.0101(a), Tax Code, is amended to | ||
| read as follows: | ||
| (a) "Taxable services" means: | ||
| (1) amusement services; | ||
| (2) cable television services; | ||
| (3) personal services; | ||
| (4) motor vehicle parking and storage services; | ||
| (5) the repair, remodeling, maintenance, and | ||
| restoration of tangible personal property, except: | ||
| (A) aircraft; | ||
| (B) a ship, boat, or other vessel, other than: | ||
| (i) a taxable boat or motor as defined by | ||
| Section 160.001; | ||
| (ii) a sports fishing boat; or | ||
| (iii) any other vessel used for pleasure; | ||
| (C) the repair, maintenance, and restoration of a | ||
| motor vehicle; and | ||
| (D) the repair, maintenance, creation, and | ||
| restoration of a computer program, including its development and | ||
| modification, not sold by the person performing the repair, | ||
| maintenance, creation, or restoration service; | ||
| (6) telecommunications services; | ||
| (7) credit reporting services; | ||
| (8) debt collection services; | ||
| (9) insurance services; | ||
| (10) information services; | ||
| (11) real property services; | ||
| (12) data processing services; | ||
| (13) real property repair and remodeling; | ||
| (14) security services; | ||
| (15) telephone answering services; and | ||
| (16) [ |
||
| [ |
||
| utility, as defined in Section 31.002, Utilities Code, of | ||
| transmission or delivery of service directly to an electricity | ||
| end-use customer whose consumption of electricity is subject to | ||
| taxation under this chapter. | ||
| SECTION 3. Section 151.325, Tax Code, is repealed. | ||
| SECTION 4. 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 5. This Act takes effect September 1, 2017. | ||
