Bill Text: TX HB2447 | 2011-2012 | 82nd Legislature | Introduced
Bill Title: Relating to an exemption from the sales and use tax for certain assessments and fees related to telecommunications services.
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2011-03-14 - Referred to Ways & Means [HB2447 Detail]
Download: Texas-2011-HB2447-Introduced.html
82R10605 ALL-D | ||
By: Harper-Brown | H.B. No. 2447 |
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relating to an exemption from the sales and use tax for certain | ||
assessments and fees related to telecommunications services. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 151.007, Tax Code, is amended by adding | ||
Subsection (f) to read as follows: | ||
(f) The sales price of telecommunications services does not | ||
include the following assessments and fees, if the assessment or | ||
fee is passed through to the purchaser of the service: | ||
(1) the utility gross receipts assessment imposed | ||
under Subchapter A, Chapter 16, Utilities Code; | ||
(2) the state universal service fund assessment | ||
imposed under Subchapter B, Chapter 56, Utilities Code; | ||
(3) the federal universal service fund charge; or | ||
(4) a municipal franchise fee or right-of-way fee | ||
authorized by Chapter 283, Local Government Code. | ||
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 that date is continued in effect for purposes | ||
of the liability for and collection of those taxes. | ||
SECTION 3. This Act takes effect September 1, 2011. |