Bill Text: TX HB2199 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Relating to the amount of a sales and use tax refund for tangible personal property used to provide cable television service, Internet access service, or telecommunications services.
Sponsorship: Slight Partisan Bill (Republican 3-1)
Status: (Introduced - Dead) 2015-05-13 - Placed on General State Calendar [HB2199 Detail]
Download: Texas-2015-HB2199-Introduced.html
| 84R10364 ADM-F | ||
| By: Parker | H.B. No. 2199 | |
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| relating to the amount of a sales and use tax refund for tangible | ||
| personal property used to provide cable television service, | ||
| Internet access service, or telecommunications services. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 151.3186(d), Tax Code, is amended to | ||
| read as follows: | ||
| (d) The amount of the refund to which a provider or | ||
| subsidiary, as described by Subsection (b)(1), is entitled under | ||
| this section for a calendar year is equal to: | ||
| (1) the amount of the tax paid by the provider or | ||
| subsidiary during the calendar year on property eligible for a | ||
| refund under this section, if the total amount of tax paid by all | ||
| providers and subsidiaries described by Subsection (b)(1) that are | ||
| eligible for a refund under this section is not more than $150 [ |
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| million for the calendar year; or | ||
| (2) a pro rata share of $150 [ |
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| total amount of tax paid by all providers and subsidiaries | ||
| described by Subsection (b)(1) that are eligible for a refund under | ||
| this section is more than $150 [ |
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| SECTION 2. This Act takes effect September 1, 2015. | ||
