Bill Text: TX HB3103 | 2017-2018 | 85th Legislature | Enrolled
Bill Title: Relating to the jurisdiction of this state to tax tangible personal property that is used continually in this state.
Sponsorship: Partisan Bill (Republican 2)
Status: (Passed) 2017-06-15 - Effective immediately [HB3103 Detail]
Download: Texas-2017-HB3103-Enrolled.html
| H.B. No. 3103 | ||
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| relating to the jurisdiction of this state to tax tangible personal | ||
| property that is used continually in this state. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 11.01, Tax Code, is amended by adding | ||
| Subsection (e) to read as follows: | ||
| (e) For purposes of Subsection (c)(3), property is | ||
| considered to be used continually, whether regularly or | ||
| irregularly, in this state if the property is used in this state | ||
| three or more times on regular routes or for three or more completed | ||
| assignments occurring in close succession throughout the year. For | ||
| purposes of this subsection, a series of events are considered to | ||
| occur in close succession throughout the year if they occur in | ||
| sequence within a short period at intervals from the beginning to | ||
| the end of the year. | ||
| SECTION 2. The amendments made by this Act are a | ||
| clarification of existing law and do not imply that existing law may | ||
| be construed as inconsistent with the law as amended by this Act. | ||
| 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, 2017. | ||
| ______________________________ | ______________________________ | |
| President of the Senate | Speaker of the House | |
| I certify that H.B. No. 3103 was passed by the House on May 9, | ||
| 2017, by the following vote: Yeas 145, Nays 1, 1 present, not | ||
| voting. | ||
| ______________________________ | ||
| Chief Clerk of the House | ||
| I certify that H.B. No. 3103 was passed by the Senate on May | ||
| 24, 2017, by the following vote: Yeas 31, Nays 0. | ||
| ______________________________ | ||
| Secretary of the Senate | ||
| APPROVED: _____________________ | ||
| Date | ||
| _____________________ | ||
| Governor | ||
