Bill Text: TX HB2844 | 2015-2016 | 84th Legislature | Introduced
Bill Title: Relating to the application of the sales and use tax to the lease or rental to a full service event business of certain tangible personal property.
Spectrum: Partisan Bill (Republican 2-0)
Status: (Engrossed - Dead) 2015-05-20 - Left pending in committee [HB2844 Detail]
Download: Texas-2015-HB2844-Introduced.html
84R12175 GRM-D | ||
By: Raney | H.B. No. 2844 |
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relating to the application of the sales and use tax to the lease or | ||
rental to a full service event business of certain tangible | ||
personal property. | ||
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
SECTION 1. Section 151.006, Tax Code, is amended by adding | ||
Subsection (e) to read as follows: | ||
(e) A sale for resale includes the lease or rental of | ||
reusable tangible personal property to a full service event | ||
business if the full service event business uses the property in a | ||
sale of a taxable item. In this subsection, "full service event | ||
business" means a person engaged in the business of preparing and | ||
serving meals, drinks, or other food products for events held at | ||
locations designated by customers who also provides at least one of | ||
the following for those events: | ||
(1) staff; | ||
(2) rentals of tangible personal property; | ||
(3) design elements; or | ||
(4) floral items. | ||
SECTION 2. The changes in law made by this Act do 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 3. This Act takes effect immediately if it receives | ||
a vote of two-thirds of all the members elected to each house, as | ||
provided by Section 39, Article III, Texas Constitution. If this | ||
Act does not receive the vote necessary for immediate effect, this | ||
Act takes effect September 1, 2015. |