Texas 2013 - 83rd Regular

Texas Senate Bill SB1330

Voted on by Senate
 
Out of House Committee
 
Voted on by House
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to a sales and use tax exemption for tangible personal property used to provide cable television service, Internet access service, or telecommunications services and to the exclusion of that property in certain economic development agreements.

Impact

The legislative implications of SB1330 are significant, particularly for telecommunications providers who would benefit from the exemption. This could lower operational costs, potentially fostering growth and investment within the industry. The bill could stimulate economic development in localities by encouraging the establishment or expansion of such services, which may lead to job creation and improved connectivity for residents. Furthermore, the exemption could enhance competition in the marketplace, leading to better services for consumers.

Summary

SB1330 aims to provide a sales and use tax exemption for tangible personal property utilized in delivering cable television service, internet access service, or telecommunications services. The bill stipulates that such exemption would apply when the property is directly used by various providers or their subsidiaries during the distribution of these services. Additionally, the bill clarifies that property engaged in data processing or information services will not be eligible for this exemption, ensuring a focused application of tax relief aimed at enhancing service provision in these areas.

Sentiment

The sentiment surrounding SB1330 appears largely positive, particularly among industry stakeholders and local governments looking to enhance service availability. Supporters argue that the tax exemption is a necessary incentive to bolster economic growth within the state and improve essential services like internet access. However, there might be concerns from other sectors regarding tax revenue impacts. The potential for economic development via enhanced telecommunications services seems to resonate favorably with many lawmakers, arguing for its passage.

Contention

Notable points of contention surrounding SB1330 involve the balance between tax revenue generation for the state and providing necessary support to service providers. Critics may argue that while the bill aims to stimulate growth in telecommunications, it could lead to significant drops in tax revenues, which might affect funding for other vital public services. Additionally, there may be discussions around ensuring that the exemptions do not inadvertently create market imbalances or favor certain service providers unfairly.

Companion Bills

TX HB1133

Similar Relating to a sales and use tax refund for tangible personal property used to provide cable television service, Internet access service, or telecommunications services and to the exclusion of that property in certain economic development agreements.

Previously Filed As

TX SB1009

Relating to the amount of a sales and use tax refund for tangible personal property used to provide cable television service, Internet access service, or telecommunications services.

TX HB2199

Relating to the amount of a sales and use tax refund for tangible personal property used to provide cable television service, Internet access service, or telecommunications services.

TX HB1133

Relating to a sales and use tax refund for tangible personal property used to provide cable television service, Internet access service, or telecommunications services and to the exclusion of that property in certain economic development agreements.

TX SB1217

Relating to sales and use tax exemptions and refunds for certain tangible personal property used to provide cable television services, Internet access services, or telecommunications services.

TX HB2825

Relating to sales and use tax exemptions and refunds for certain tangible personal property used to provide cable television services, Internet access services, or telecommunications services.

Similar Bills

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CA AB1500

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CA AB245

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DC B25-0486

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CA SB964

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CA SB603

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CA SB1091

Property taxation: transfer of base year value: disaster relief.

HI HB1398

Relating To Property.