Bill Text: TX HB2475 | 2017-2018 | 85th Legislature | Enrolled
Bill Title: Relating to the sales and use tax exemption for certain amusement services.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Vetoed) 2017-06-15 - Vetoed by the Governor [HB2475 Detail]
Download: Texas-2017-HB2475-Enrolled.html
H.B. No. 2475 |
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relating to the sales and use tax exemption for certain amusement | ||
services. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 151.3101, Tax Code, is amended by adding | ||
Subsection (d) to read as follows: | ||
(d) An amusement service remains exclusively provided under | ||
Subsection (a)(3) or (5) if an entity described by Subsection | ||
(a)(3) or (5) contracts with another entity not listed in or | ||
described by Subsection (a) to provide touring Broadway | ||
productions: | ||
(1) subject to a contract with the other entity for: | ||
(A) a term of at least five years; and | ||
(B) at least five presentations each year; and | ||
(2) held at a location either owned by, or leased or | ||
licensed for a term of at least one year to, the contracting entity | ||
described by Subsection (a)(3) or (5). | ||
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, 2017. | ||
______________________________ | ______________________________ | |
President of the Senate | Speaker of the House | |
I certify that H.B. No. 2475 was passed by the House on May 4, | ||
2017, by the following vote: Yeas 143, Nays 0, 2 present, not | ||
voting. | ||
______________________________ | ||
Chief Clerk of the House | ||
I certify that H.B. No. 2475 was passed by the Senate on May | ||
19, 2017, by the following vote: Yeas 29, Nays 2. | ||
______________________________ | ||
Secretary of the Senate | ||
APPROVED: _____________________ | ||
Date | ||
_____________________ | ||
Governor |