Bill Text: TX HB660 | 2017-2018 | 85th Legislature | Introduced
Bill Title: Relating to a sales and use tax exemption for Texas state flags.
Spectrum: Slight Partisan Bill (Republican 3-1)
Status: (Introduced - Dead) 2017-05-03 - Left pending in committee [HB660 Detail]
Download: Texas-2017-HB660-Introduced.html
| 85R3730 ADM-D | ||
| By: Villalba | H.B. No. 660 | |
|
|
||
|
|
||
| relating to a sales and use tax exemption for Texas state flags. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended | ||
| by adding Section 151.3401 to read as follows: | ||
| Sec. 151.3401. TEXAS STATE FLAG. A state flag, as | ||
| described by Section 3100.001, Government Code, is exempted from | ||
| the taxes imposed by this chapter. | ||
| 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. | ||
