Bill Text: TX HB3386 | 2019-2020 | 86th Legislature | Enrolled
Bill Title: Relating to the sales and use tax exemption for certain amusement services.
Sponsorship: Partisan Bill (Republican 2)
Status: (Passed) 2019-06-10 - Effective on . . . . . . . . . . . . . . . October 1, 2019 [HB3386 Detail]
Download: Texas-2019-HB3386-Enrolled.html
| H.B. No. 3386 | ||
|
|
||
| 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 | ||
