Bill Text: TX SB843 | 2019-2020 | 86th Legislature | Introduced

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Bill Title: Relating to a sales tax exemption for items sold, leased, or rented at a United States military installation to a member of the United States armed forces on active duty.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2019-05-07 - Left pending in committee [SB843 Detail]

Download: Texas-2019-SB843-Introduced.html

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86R7669 SRA-D
By: Fallon S.B. No. 843

A BILL TO BE ENTITLED
AN ACT
relating to a sales tax exemption for items sold, leased, or rented
at a United States military installation to a member of the United
States armed forces on active duty.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.345 to read as follows:
Sec. 151.345. ITEMS SOLD, LEASED, OR RENTED AT MILITARY
INSTALLATION TO ACTIVE DUTY MILITARY PERSONNEL. A taxable item
sold, leased, or rented within the boundaries of a United States
military installation to a person who is a member of the United
States armed forces on active duty is exempted from the sales tax
imposed by this chapter if the sale, lease, or rental is made by a
seller physically located at the installation.
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, 2019.