| 1 | 1 | | 81R1325 KLA-F |
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| 2 | 2 | | By: King of Parker H.B. No. 1658 |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to an exemption from the sales tax for certain |
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| 8 | 8 | | telecommunications equipment. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
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| 11 | 11 | | by adding Section 151.3186 to read as follows: |
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| 12 | 12 | | Sec. 151.3186. PROPERTY USED IN TELECOMMUNICATIONS. (a) |
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| 13 | 13 | | In this section, "telecommunications equipment" means machinery, |
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| 14 | 14 | | equipment, and software used to send, receive, or store voice or |
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| 15 | 15 | | data communications, and equipment used to enable, facilitate, |
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| 16 | 16 | | maintain, or monitor that machinery, equipment, or software. The |
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| 17 | 17 | | term includes: |
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| 18 | 18 | | (1) antennas, amplifiers, poles, wires, cables, |
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| 19 | 19 | | rectifiers, duplexers, multiplexers, receivers, repeaters, |
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| 20 | 20 | | transmitters, power equipment, modems, routers, and storage |
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| 21 | 21 | | devices; and |
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| 22 | 22 | | (2) general central office switching equipment, |
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| 23 | 23 | | including channel cards, frames, and cabinets. |
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| 24 | 24 | | (b) Telecommunications equipment is exempted from the taxes |
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| 25 | 25 | | imposed by this chapter if the equipment is sold, leased, or rented |
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| 26 | 26 | | to a provider of telecommunications services or used by a provider |
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| 27 | 27 | | of telecommunications services. |
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| 28 | 28 | | SECTION 2. The change in law made by this Act does not |
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| 29 | 29 | | affect tax liability accruing before the effective date of this |
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| 30 | 30 | | Act. That liability continues in effect as if this Act had not been |
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| 31 | 31 | | enacted, and the former law is continued in effect for the |
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| 32 | 32 | | collection of taxes due and for civil and criminal enforcement of |
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| 33 | 33 | | the liability for those taxes. |
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| 34 | 34 | | SECTION 3. This Act takes effect July 1, 2009, if it |
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| 35 | 35 | | receives a vote of two-thirds of all the members elected to each |
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| 36 | 36 | | house, as provided by Section 39, Article III, Texas Constitution. |
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| 37 | 37 | | If this Act does not receive the vote necessary for effect on that |
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| 38 | 38 | | date, this Act takes effect October 1, 2009. |
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