83R2470 CJC-F
By: Davis of Dallas H.B. No. 538
A BILL TO BE ENTITLED
AN ACT
relating to the repeal of certain tax exemptions.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Except as otherwise provided by this Act, the
following provisions of the Tax Code are repealed:
(1) Section 11.251;
(2) Section 11.252;
(3) Section 11.253;
(4) Section 11.27;
(5) Section 11.28;
(6) Section 11.31;
(7) Section 11.437;
(8) Section 151.308;
(9) Section 151.3162;
(10) Section 151.317, other than the provisions that
apply to electricity sold for residential use;
(11) Sections 151.318 and 151.3181;
(12) Section 151.319;
(13) Section 151.320;
(14) Section 151.322;
(15) Section 151.324;
(16) Section 151.328;
(17) Section 151.329;
(18) Section 151.3291;
(19) Section 151.331;
(20) Section 151.335;
(21) Section 151.336;
(22) Section 151.351;
(23) Section 152.089;
(24) Sections 162.104(a)(4), (5), (6), and (7), (b),
(c), (d), (e), and (f);
(25) Sections 162.204(a)(4), (5), (6), (7), (8), (9),
(10), (11), and (12), (b), (c), (d), (e), and (f);
(26) Section 171.052;
(27) Section 171.0525;
(28) Section 171.055;
(29) Section 171.056;
(30) Section 171.079; and
(31) Section 171.080.
SECTION 2. The repeal of a tax exemption by this Act is not
effective if the constitution of this state directly provides the
exemption. If the constitution of this state authorizes but does
not directly provide the exemption, the repeal of the exemption by
this Act is effective.
SECTION 3. The repeal of a tax exemption by this Act is not
effective if this state is unable to tax the item or service under
the United States Constitution.
SECTION 4. The change in law made by this Act to Chapter
171, Tax Code, applies only to a report originally due on or after
the effective date of this Act.
SECTION 5. This Act does not affect taxes imposed before the
effective date of this Act, and the law in effect before the
effective date of this Act is continued in effect for purposes of
the liability for and collection of those taxes.
SECTION 6. This Act takes effect September 1, 2013.