Bill Text: TX HB3304 | 2015-2016 | 84th Legislature | Introduced


Bill Title: Relating to an exemption from the sales and use tax for tangible personal property sold to or used by certain state data center services providers.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2015-05-12 - Placed on General State Calendar [HB3304 Detail]

Download: Texas-2015-HB3304-Introduced.html
  84R6818 CBH-D
 
  By: Darby H.B. No. 3304
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to an exemption from the sales and use tax for tangible
  personal property sold to or used by certain state data center
  services providers.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter H, Chapter 151, Tax Code, is amended
  by adding Section 151.3095 to read as follows:
         Sec. 151.3095.  STATE DATA CENTER SERVICES PROVIDER. (a) In
  this section:
               (1)  "Data center services program" means the program
  operated by the Department of Information Resources to provide
  fully managed server, mainframe, and bulk print and mail services.
               (2)  "State data center services provider" means a
  person with which the Department of Information Resources contracts
  to provide hardware, software, tools, or technical staff to state
  agencies or for state agency use under the data center services
  program.
         (b)  Tangible personal property sold to or used by a state
  data center services provider is exempted from the taxes imposed by
  this chapter if:
               (1)  the tangible personal property is sold to or used
  by the state data center services provider on behalf of a state
  agency; and
               (2)  the tangible personal property is used by the
  state agency or is used by the state data center services provider
  to provide services to the state agency under the data center
  services program.
         SECTION 2.  The change in law made by this Act does 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 September 1, 2015.
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