Bill Text: TX HB1900 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to exempting certain amounts charged for certain cable television services from the sales and use tax.
Sponsorship: Slight Partisan Bill (Republican 12-7)
Status: (Introduced - Dead) 2013-04-01 - Left pending in committee [HB1900 Detail]
Download: Texas-2013-HB1900-Introduced.html
| 83R8361 BEF-F | ||
| By: Eiland | H.B. No. 1900 | |
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| relating to exempting certain amounts charged for certain cable | ||
| television services from the sales and use tax. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
| by adding Section 151.3251 to read as follows: | ||
| Sec. 151.3251. BASIC FEE FOR CERTAIN CABLE TELEVISION | ||
| SERVICES. (a) The sale, use, or other consumption in this state of | ||
| cable television service that is subject to a franchise fee | ||
| authorized or governed by Chapter 66, Utilities Code, or 47 U.S.C. | ||
| Sections 541 and 542 is exempted from the taxes imposed by this | ||
| chapter in an amount not to exceed the first $75 of a monthly | ||
| charge. | ||
| (b) The exemption provided by this section applies without | ||
| regard to: | ||
| (1) whether the cable television service is bundled | ||
| with another service, including any other taxable service listed in | ||
| Section 151.0101(a); or | ||
| (2) the billing period used by the service provider. | ||
| (c) The exemption in this section applies to the total sales | ||
| price the service provider charges for cable television service to | ||
| a purchaser, without regard to whether the service provider charges | ||
| one lump-sum amount or separately bills the purchaser for each | ||
| user. | ||
| (d) The exemption in this section does not apply to the | ||
| taxes imposed under Chapters 321, 322, or 323. | ||
| SECTION 2. Section 321.208, Tax Code, is amended to read as | ||
| follows: | ||
| Sec. 321.208. STATE EXEMPTIONS APPLICABLE. The exemptions | ||
| provided by Subchapter H, Chapter 151, apply to the taxes | ||
| authorized by this chapter, except as provided by Sections | ||
| 151.3251(d) and [ |
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| SECTION 3. Section 323.207, Tax Code, is amended to read as | ||
| follows: | ||
| Sec. 323.207. STATE EXEMPTIONS APPLICABLE. The exemptions | ||
| provided by Subchapter H, Chapter 151, apply to the taxes | ||
| authorized by this chapter, except as provided by Sections | ||
| 151.3251(d) and [ |
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| 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, 2013. | ||
