Bill Text: TX SB372 | 2013-2014 | 83rd Legislature | Introduced
Bill Title: Relating to the exemption from the sales and use tax for property used in manufacturing.
Sponsorship: Partisan Bill (Democrat 1)
Status: (Introduced - Dead) 2013-02-13 - Referred to s/c on Fiscal Matters by Chair [SB372 Detail]
Download: Texas-2013-SB372-Introduced.html
| 83R2175 KLA-D | ||
| By: Lucio | S.B. No. 372 | |
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| relating to the exemption from the sales and use tax for property | ||
| used in manufacturing. | ||
| BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Section 151.318, Tax Code, is amended by adding | ||
| Subsection (u) to read as follows: | ||
| (u) The comptroller has the exclusive jurisdiction to | ||
| interpret this section for purposes of determining the eligibility | ||
| under this section of a person or of tangible personal property or | ||
| services for an exemption from the taxes imposed by this chapter. | ||
| SECTION 2. This Act takes effect immediately if it receives | ||
| a vote of two-thirds of all the members elected to each house, as | ||
| provided by Section 39, Article III, Texas Constitution. If this | ||
| Act does not receive the vote necessary for immediate effect, this | ||
| Act takes effect September 1, 2013. | ||
