Bill Text: TX HB3113 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to the application of the exemption from the sales and use tax for property used in manufacturing.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2013-04-22 - Withdrawn from schedule [HB3113 Detail]
Download: Texas-2013-HB3113-Introduced.html
| 83R9158 KLA-D | ||
| By: Hilderbran | H.B. No. 3113 | |
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| relating to the application of the exemption from the sales and use | ||
| tax for property used in manufacturing. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 151.318, Tax Code, is amended by adding | ||
| Subsection (v) to read as follows: | ||
| (v) For purposes of the exemption from the tax imposed by | ||
| this chapter that is authorized by this section, bringing oil or gas | ||
| to the surface of the earth is not considered manufacturing, | ||
| processing, or fabricating for ultimate sale. | ||
| SECTION 2. The amendment made by this Act is a clarification | ||
| of existing law and does 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, 2013. | ||
