Bill Text: TX SB140 | 2015-2016 | 84th Legislature | Enrolled


Bill Title: Relating to a sales and use tax exemption for telecommunications services used for the navigation of certain farm and ranch machinery and equipment.

Spectrum: Partisan Bill (Republican 2-0)

Status: (Passed) 2015-05-29 - Effective on 9/1/15 [SB140 Detail]

Download: Texas-2015-SB140-Enrolled.html
 
 
  S.B. No. 140
 
 
 
 
AN ACT
  relating to a sales and use tax exemption for telecommunications
  services used for the navigation of certain farm and ranch
  machinery and equipment.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Section 151.1551(a), Tax Code, is amended to
  read as follows:
         (a)  This section applies to an exemption provided by:
               (1)  Section [Sections] 151.316(a)(6), (7), (8), (10),
  (11), [and] (12), or (14);
               (2)  Section 151.316(b) for tangible personal property
  used in the production of agricultural products for sale;
               (3)  Section 151.3162(b) for tangible personal
  property used in the production of timber for sale;
               (4)  Sections 151.317(a)(5) and (11) for electricity
  used in agriculture or timber operations; and
               (5)  Section 151.3111 for services performed on
  tangible personal property exempted under Section 151.316(a)(6),
  (7), (8), (10), (11), or (12), 151.316(b), or 151.3162(b).
         SECTION 2.  Section 151.316(a), Tax Code, is amended to read
  as follows:
         (a)  Subject to Section 151.1551, the following items are
  exempted from the taxes imposed by this chapter:
               (1)  horses, mules, and work animals;
               (2)  animal life the products of which ordinarily
  constitute food for human consumption;
               (3)  feed for farm and ranch animals;
               (4)  feed for animals that are held for sale in the
  regular course of business;
               (5)  seeds and annual plants the products of which:
                     (A)  ordinarily constitute food for human
  consumption;
                     (B)  are to be sold in the regular course of
  business; or
                     (C)  are used to produce feed for animals exempted
  by this section;
               (6)  fertilizers, fungicides, insecticides,
  herbicides, defoliants, and desiccants exclusively used or
  employed on a farm or ranch in the production of:
                     (A)  food for human consumption;
                     (B)  feed for animal life; or
                     (C)  other agricultural products to be sold in the
  regular course of business;
               (7)  machinery and equipment exclusively used or
  employed on a farm or ranch in the building or maintaining of roads
  or water facilities or in the production of:
                     (A)  food for human consumption;
                     (B)  grass;
                     (C)  feed for animal life; or
                     (D)  other agricultural products to be sold in the
  regular course of business;
               (8)  machinery and equipment exclusively used in, and
  pollution control equipment required as a result of, the
  processing, packing, or marketing of agricultural products by an
  original producer at a location operated by the original producer
  for processing, packing, or marketing the producer's own products
  if:
                     (A)  50 percent or more of the products processed,
  packed, or marketed at or from the location are produced by the
  original producer and not purchased or acquired from others; and
                     (B)  the producer does not process, pack, or
  market for consideration any agricultural products that belong to
  other persons in an amount greater than five percent of the total
  agricultural products processed, packed, or marketed by the
  producer;
               (9)  ice exclusively used by commercial fishing boats
  in the storing of aquatic species including but not limited to
  shrimp, other crustaceans, finfish, mollusks, and other similar
  creatures;
               (10)  tangible personal property, including a tire,
  sold or used to be installed as a component part of a motor vehicle,
  machinery, or other equipment exclusively used or employed on a
  farm or ranch in the building or maintaining of roads or water
  facilities or in the production of:
                     (A)  food for human consumption;
                     (B)  grass;
                     (C)  feed for animal life; or
                     (D)  other agricultural products to be sold in the
  regular course of business;
               (11)  machinery and equipment exclusively used in an
  agricultural aircraft operation, as defined by 14 C.F.R. Section
  137.3;
               (12)  tangible personal property incorporated into a
  structure that is used for the disposal of poultry carcasses in
  accordance with Section 26.303, Water Code; [and]
               (13)  tangible personal property incorporated into or
  attached to a structure that is located on a commercial dairy farm,
  is used or employed exclusively for the production of milk, and is:
                     (A)  a free-stall dairy barn; or
                     (B)  a dairy structure used solely for maternity
  purposes; and
               (14)  telecommunications services exclusively provided
  or used for the navigation of machinery and equipment exclusively
  used or employed on a farm or ranch in the building or maintaining
  of roads or water facilities or in the production of:
                     (A)  food for human consumption;
                     (B)  grass;
                     (C)  feed for animal life; or
                     (D)  other agricultural products to be sold in the
  regular course of business.
         SECTION 3.  The changes in law made by this Act do 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 4.  This Act takes effect September 1, 2015.
 
 
 
 
 
  ______________________________ ______________________________
     President of the Senate Speaker of the House     
 
         I hereby certify that S.B. No. 140 passed the Senate on
  March 30, 2015, by the following vote:  Yeas 30, Nays 0.
 
 
  ______________________________
  Secretary of the Senate    
 
         I hereby certify that S.B. No. 140 passed the House on
  May 15, 2015, by the following vote:  Yeas 136, Nays 3,
  two present not voting.
 
 
  ______________________________
  Chief Clerk of the House   
 
 
 
  Approved:
 
  ______________________________ 
              Date
 
 
  ______________________________ 
            Governor
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