Bill Text: TX HB592 | 2017-2018 | 85th Legislature | Introduced


Bill Title: Relating to a sales tax exemption for items sold at a United States military installation to a member of the United States armed forces on active duty.

Spectrum: Bipartisan Bill

Status: (Introduced - Dead) 2017-02-20 - Referred to Ways & Means [HB592 Detail]

Download: Texas-2017-HB592-Introduced.html
  85R5133 TJB-D
 
  By: Fallon H.B. No. 592
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to a sales tax exemption for items sold at a United States
  military installation to a member of the United States armed forces
  on active duty.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Subchapter H, Chapter 151, Tax Code, is amended
  by adding Section 151.345 to read as follows:
         Sec. 151.345.  ITEMS SOLD AT MILITARY INSTALLATION TO ACTIVE
  DUTY MILITARY PERSONNEL. A taxable item sold, leased, or rented
  within the boundaries of a United States military installation to a
  person who is a member of the United States armed forces on active
  duty is exempted from the sales tax imposed by this chapter if the
  sale, lease, or rental is made by a seller physically located at the
  installation.
         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, 2017.
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