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

Texas House Bill 592 (Prior Session Legislation)

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.

Sponsorship: Partisan Bill (Republican 2)

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.