Bill Text: TX HB3386 | 2019-2020 | 86th Legislature | Enrolled


Bill Title: Relating to the sales and use tax exemption for certain amusement services.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2019-06-10 - Effective on . . . . . . . . . . . . . . . October 1, 2019 [HB3386 Detail]

Download: Texas-2019-HB3386-Enrolled.html
 
 
  H.B. No. 3386
 
 
 
 
AN ACT
  relating to the sales and use tax exemption for certain amusement
  services.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 151.3101, Tax Code, is amended by adding
  Subsection (d) to read as follows:
         (d)  An amusement service is exclusively provided under
  Subsection (a)(4) if the amusement service is provided at a
  "designated facility" defined in Section 334.401, Local Government
  Code, which is also a qualified project as defined in Section
  351.1015(a)(5)(B) of this code.
         SECTION 2.  The change in law made by this Act does not
  affect taxes imposed before the effective date of this Act, and the
  law in effect before the effective date of this Act is continued in
  effect for purposes of the liability for and collection of those
  taxes.
         SECTION 3.  This Act takes effect October 1, 2019.
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
 
         I certify that H.B. No. 3386 was passed by the House on May 3,
  2019, by the following vote:  Yeas 139, Nays 1, 2 present, not
  voting.
 
  ______________________________
  Chief Clerk of the House   
 
 
         I certify that H.B. No. 3386 was passed by the Senate on May
  21, 2019, by the following vote:  Yeas 31, Nays 0.
 
  ______________________________
  Secretary of the Senate    
  APPROVED:  _____________________
                     Date          
   
            _____________________
                   Governor       
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