Bill Text: TX HB3549 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to a sales and use tax exemption for certain cleaning services performed for a health care facility.
Sponsorship: Partisan Bill (Republican 1)
Status: (Introduced - Dead) 2017-04-26 - No action taken in committee [HB3549 Detail]
Download: Texas-2017-HB3549-Introduced.html
| 85R5846 BEF-F | ||
| By: Wray | H.B. No. 3549 | |
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| relating to a sales and use tax exemption for certain cleaning | ||
| services performed for a health care facility. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
| by adding Section 151.3502 to read as follows: | ||
| Sec. 151.3502. CLEANING SERVICES PERFORMED FOR HEALTH CARE | ||
| FACILITY. (a) In this section, "health care facility" has the | ||
| meaning assigned by Section 108.002, Health and Safety Code. | ||
| (b) The following are exempted from the taxes imposed by | ||
| this chapter when performed for a health care facility: | ||
| (1) cleaning, janitorial, or custodial services | ||
| performed inside the health care facility; or | ||
| (2) cleaning patient care equipment, tools, or | ||
| devices. | ||
| 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 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, 2017. | ||
