82R10605 ALL-D
By: Harper-Brown H.B. No. 2447
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from the sales and use tax for certain
assessments and fees related to telecommunications services.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.007, Tax Code, is amended by adding
Subsection (f) to read as follows:
(f) The sales price of telecommunications services does not
include the following assessments and fees, if the assessment or
fee is passed through to the purchaser of the service:
(1) the utility gross receipts assessment imposed
under Subchapter A, Chapter 16, Utilities Code;
(2) the state universal service fund assessment
imposed under Subchapter B, Chapter 56, Utilities Code;
(3) the federal universal service fund charge; or
(4) a municipal franchise fee or right-of-way fee
authorized by Chapter 283, Local Government Code.
SECTION 2. The change in law made by this Act does not
affect taxes imposed before the effective date of this Act, and the
law in effect before that date is continued in effect for purposes
of the liability for and collection of those taxes.
SECTION 3. This Act takes effect September 1, 2011.