Bill Text: TX SB1030 | 2015-2016 | 84th Legislature | Comm Sub

Texas Senate Bill 1030 (Prior Session Legislation)

Bill Title: Relating to a sales and use tax exemption for certain equipment used for digital audio broadcasting.

Sponsorship: Partisan Bill (Republican 1)

Status: (Introduced - Dead) 2015-05-18 - Not again placed on intent calendar [SB1030 Detail]

Download: Texas-2015-SB1030-Comm_Sub.html



	By: Seliger	S.B. No. 1030
	(In the Senate - Filed March 6, 2015; March 11, 2015, read
	first time and referred to Committee on Finance; May 7, 2015,
	reported adversely, with favorable Committee Substitute by the
	following vote: Yeas 11, Nays 0, 1 present not voting;
	May 7, 2015, sent to printer.)
Click here to see the committee vote

	COMMITTEE SUBSTITUTE FOR S.B. No. 1030	By: Eltife


	A BILL TO BE ENTITLED
	AN ACT

	relating to a sales and use tax exemption for certain equipment used
	for digital audio broadcasting.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 151.3185, Tax Code, is amended by adding
	Subsection (g) to read as follows:
	(g) Tangible personal property that is sold to an entity to
	which 47 C.F.R. Section 73.404(a) applies is exempt from the taxes
	imposed by this chapter if the property is necessary to provide the
	broadcast service described by 47 C.F.R. Section 73.403 or 73.404.
	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 and enforcement of those taxes.
	SECTION 3. This Act takes effect September 1, 2015.

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