Bill Text: TX HB1201 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Relating to a sales tax exemption for items sold at a United States military installation to a member of the United States armed forces on active duty.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Introduced - Dead) 2015-03-03 - Referred to Ways & Means [HB1201 Detail]
Download: Texas-2015-HB1201-Introduced.html
| 84R5414 TJB-D | ||
| By: Miller of Fort Bend | H.B. No. 1201 | |
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| relating to a sales tax exemption for items sold at a United States | ||
| military installation to a member of the United States armed forces | ||
| on active duty. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
| by adding Section 151.345 to read as follows: | ||
| Sec. 151.345. ITEMS SOLD AT MILITARY INSTALLATION TO ACTIVE | ||
| DUTY MILITARY PERSONNEL. A taxable item sold, leased, or rented | ||
| within the boundaries of a United States military installation to a | ||
| person who is a member of the United States armed forces on active | ||
| duty is exempted from the sales tax imposed by this chapter if the | ||
| sale, lease, or rental is made by a seller physically located at the | ||
| installation. | ||
| SECTION 2. The change in law made by this Act does not | ||
| affect taxes imposed before the effective date of this Act, and the | ||
| law in effect before the effective date of this Act is continued in | ||
| effect for purposes of the liability for and collection of those | ||
| taxes. | ||
| SECTION 3. This Act takes effect September 1, 2015. | ||
