By: Estes S.B. No. 1465
A BILL TO BE ENTITLED
AN ACT
relating to exempting certain amounts charged for certain cable
television services from the sales and use tax.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.3251 to read as follows:
Sec. 151.3251. BASIC FEE FOR CERTAIN CABLE TELEVISION
SERVICES. (a) The sale, use, or other consumption in this state of
cable television service that is subject to a franchise fee
authorized or governed by Chapter 66, Utilities Code, or 47 U.S.C.
Sections 541 and 542 is exempted from the taxes imposed by this
chapter in an amount not to exceed the first $75 of a monthly
charge.
(b) The exemption provided by this section applies without
regard to:
(1) whether the cable television service is bundled
with another service, including any other taxable service listed in
Section 151.0101(a); or
(2) the billing period used by the service provider.
(c) The exemption in this section applies to the total sales
price the service provider charges for cable television service to
a purchaser, without regard to whether the service provider charges
one lump-sum amount or separately bills the purchaser for each
user.
(d) The exemption in this section does not apply to the
taxes imposed under Chapters 321, 322, or 323.
SECTION 2. Section 321.208, Tax Code, is amended to read as
follows:
Sec. 321.208. STATE EXEMPTIONS APPLICABLE. The exemptions
provided by Subchapter H, Chapter 151, apply to the taxes
authorized by this chapter, except as provided by Sections
151.3251(d) and [Section] 151.317(b).
SECTION 3. Section 323.207, Tax Code, is amended to read as
follows:
Sec. 323.207. STATE EXEMPTIONS APPLICABLE. The exemptions
provided by Subchapter H, Chapter 151, apply to the taxes
authorized by this chapter, except as provided by Sections
151.3251(d) and [Section] 151.317(b).
SECTION 4. The change in law made by this Act does not
affect tax liability accruing before the effective date of this
Act. That liability continues in effect as if this Act had not been
enacted, and the former law is continued in effect for the
collection of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 5. This Act takes effect September 1, 2013.