| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | By: Hilderbran H.B. No. 416 | |
| 2 | 2 | ||
| 3 | 3 | ||
| 4 | 4 | A BILL TO BE ENTITLED | |
| 5 | 5 | AN ACT | |
| 6 | 6 | relating to the computation of the franchise tax by a taxable entity | |
| 7 | 7 | engaged in Internet hosting. | |
| 8 | 8 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 9 | 9 | SECTION 1. Section 171.106, Tax Code, is amended by adding | |
| 10 | 10 | Subsection (g) to read as follows: | |
| 11 | 11 | (g) A receipt from Internet hosting described by Section | |
| 12 | 12 | 151.108(a) is a receipt from business done in this state only if the | |
| 13 | 13 | customer to whom the service is provided is located in this state. | |
| 14 | 14 | SECTION 2. This Act applies only to a report originally due | |
| 15 | 15 | on or after the effective date of this Act. | |
| 16 | 16 | SECTION 3. This Act takes effect September 1, 2013. |