Bill Text: TX HB71 | 2013-2014 | 83rd Legislature | Introduced

Texas House Bill 71 (Prior Session Legislation)

Introduced

Bill Title: Relating to the classification of automotive repair shops as primarily engaged in retail trade for purposes of the franchise tax.

Sponsorship: Partisan Bill (Republican 4)

Status: (Introduced - Dead) 2013-03-18 - Left pending in committee [HB71 Detail]

Download: Texas-2013-HB71-Introduced.html

	83R1496 ADM-D

	By: Fletcher	H.B. No. 71



	A BILL TO BE ENTITLED
	AN ACT
	relating to the classification of automotive repair shops as
	primarily engaged in retail trade for purposes of the franchise
	tax.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 171.0001(12), Tax Code, is amended to
	read as follows:
	(12) "Retail trade" means:
	(A) the activities described in Division G of the
	1987 Standard Industrial Classification Manual published by the
	federal Office of Management and Budget; [~~and~~]
	(B) apparel rental activities classified as
	Industry 5999 or 7299 of the 1987 Standard Industrial
	Classification Manual published by the federal Office of Management
	and Budget; and
	(C) the activities classified as Industry Group
	753 of the 1987 Standard Industrial Classification Manual published
	by the federal Office of Management and Budget.
	SECTION 2. This Act applies only to a report originally due
	on or after the effective date of this Act.
	SECTION 3. This Act takes effect January 1, 2014.