| 1 | 1 | | 81R10980 KLA-D |
|---|
| 2 | 2 | | By: Jackson H.B. No. 3690 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to the imposition of the sales and use tax. |
|---|
| 8 | 8 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 9 | 9 | | SECTION 1. Subchapter A, Chapter 151, Tax Code, is amended |
|---|
| 10 | 10 | | by adding Section 151.0037 to read as follows: |
|---|
| 11 | 11 | | Sec. 151.0037. "ELECTIVE COSMETIC PROCEDURE." (a) In this |
|---|
| 12 | 12 | | chapter, "elective cosmetic procedure" means any medical procedure |
|---|
| 13 | 13 | | performed on a person that is directed at improving the person's |
|---|
| 14 | 14 | | appearance and does not meaningfully promote the proper function of |
|---|
| 15 | 15 | | the body or prevent or treat an illness or disease. |
|---|
| 16 | 16 | | (b) "Elective cosmetic procedure" includes cosmetic |
|---|
| 17 | 17 | | surgery, hair transplants, cosmetic injections, cosmetic soft |
|---|
| 18 | 18 | | tissue fillers, dermabrasion and chemical peels, laser hair |
|---|
| 19 | 19 | | removal, laser skin resurfacing, laser treatment of leg veins, |
|---|
| 20 | 20 | | sclerotherapy, and cosmetic dentistry. |
|---|
| 21 | 21 | | (c) "Elective cosmetic procedure" does not include |
|---|
| 22 | 22 | | reconstructive surgery or dentistry, including any surgery or |
|---|
| 23 | 23 | | dentistry performed on an abnormal structure caused by or related |
|---|
| 24 | 24 | | to a congenital defect, developmental abnormality, injury, trauma, |
|---|
| 25 | 25 | | infection, tumor, or disease or performed to improve the |
|---|
| 26 | 26 | | structure's function or to give the structure a more normal |
|---|
| 27 | 27 | | appearance. |
|---|
| 28 | 28 | | SECTION 2. Section 151.0038(b), Tax Code, is amended to |
|---|
| 29 | 29 | | read as follows: |
|---|
| 30 | 30 | | (b) In this section, "newspaper" has the meaning assigned by |
|---|
| 31 | 31 | | Section 151.319(f), as that subsection existed on August 31, 2009. |
|---|
| 32 | 32 | | SECTION 3. Section 151.0101(a), Tax Code, is amended to |
|---|
| 33 | 33 | | read as follows: |
|---|
| 34 | 34 | | (a) "Taxable services" means: |
|---|
| 35 | 35 | | (1) amusement services; |
|---|
| 36 | 36 | | (2) cable television services; |
|---|
| 37 | 37 | | (3) personal services; |
|---|
| 38 | 38 | | (4) motor vehicle parking and storage services; |
|---|
| 39 | 39 | | (5) the repair, remodeling, maintenance, and |
|---|
| 40 | 40 | | restoration of tangible personal property, except: |
|---|
| 41 | 41 | | (A) aircraft; |
|---|
| 42 | 42 | | (B) a ship, boat, or other vessel, other than: |
|---|
| 43 | 43 | | (i) a taxable boat or motor as defined by |
|---|
| 44 | 44 | | Section 160.001; |
|---|
| 45 | 45 | | (ii) a sports fishing boat; or |
|---|
| 46 | 46 | | (iii) any other vessel used for pleasure; |
|---|
| 47 | 47 | | (C) the repair, maintenance, and restoration of a |
|---|
| 48 | 48 | | motor vehicle; and |
|---|
| 49 | 49 | | (D) the repair, maintenance, creation, and |
|---|
| 50 | 50 | | restoration of a computer program, including its development and |
|---|
| 51 | 51 | | modification, not sold by the person performing the repair, |
|---|
| 52 | 52 | | maintenance, creation, or restoration service; |
|---|
| 53 | 53 | | (6) telecommunications services; |
|---|
| 54 | 54 | | (7) credit reporting services; |
|---|
| 55 | 55 | | (8) debt collection services; |
|---|
| 56 | 56 | | (9) insurance services; |
|---|
| 57 | 57 | | (10) information services; |
|---|
| 58 | 58 | | (11) real property services; |
|---|
| 59 | 59 | | (12) data processing services; |
|---|
| 60 | 60 | | (13) real property repair and remodeling; |
|---|
| 61 | 61 | | (14) security services; |
|---|
| 62 | 62 | | (15) telephone answering services; |
|---|
| 63 | 63 | | (16) Internet access service; [and] |
|---|
| 64 | 64 | | (17) a sale by a transmission and distribution |
|---|
| 65 | 65 | | utility, as defined in Section 31.002, Utilities Code, of |
|---|
| 66 | 66 | | transmission or delivery of service directly to an electricity |
|---|
| 67 | 67 | | end-use customer whose consumption of electricity is subject to |
|---|
| 68 | 68 | | taxation under this chapter; and |
|---|
| 69 | 69 | | (18) an elective cosmetic procedure. |
|---|
| 70 | 70 | | SECTION 4. Section 151.315, Tax Code, is amended to read as |
|---|
| 71 | 71 | | follows: |
|---|
| 72 | 72 | | Sec. 151.315. WATER. Water, other than water sold in a |
|---|
| 73 | 73 | | sealed container, is exempted from the taxes imposed by this |
|---|
| 74 | 74 | | chapter. |
|---|
| 75 | 75 | | SECTION 5. Sections 151.3105, 151.319, and 151.320, Tax |
|---|
| 76 | 76 | | Code, are repealed. |
|---|
| 77 | 77 | | SECTION 6. The change in law made by this Act does not |
|---|
| 78 | 78 | | affect tax liability accruing before the effective date of this |
|---|
| 79 | 79 | | Act. That liability continues in effect as if this Act had not been |
|---|
| 80 | 80 | | enacted, and the former law is continued in effect for the |
|---|
| 81 | 81 | | collection of taxes due and for civil and criminal enforcement of |
|---|
| 82 | 82 | | the liability for those taxes. |
|---|
| 83 | 83 | | SECTION 7. This Act takes effect September 1, 2009. |
|---|