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 |
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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 |