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.
Spectrum: Partisan Bill (Republican 2-0)
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 |