By: Hilderbran H.B. No. 416
A BILL TO BE ENTITLED
AN ACT
relating to the computation of the franchise tax by a taxable entity
engaged in Internet hosting.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 171.106, Tax Code, is amended by adding
Subsection (g) to read as follows:
(g) A receipt from Internet hosting described by Section
151.108(a) is a receipt from business done in this state only if the
customer to whom the service is provided is located in this state.
SECTION 2. This Act applies only to a report originally due
on or after the effective date of this Act.
SECTION 3. This Act takes effect September 1, 2013.