| 1 | 1 | | By: Carona S.B. No. 158 |
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| 2 | 2 | | (Zerwas) |
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| 3 | 3 | | |
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| 4 | 4 | | |
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| 5 | 5 | | A BILL TO BE ENTITLED |
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| 6 | 6 | | AN ACT |
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| 7 | 7 | | relating to the average price below which a newspaper is exempt from |
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| 8 | 8 | | the sales tax. |
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| 9 | 9 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 10 | 10 | | SECTION 1. Subsection (f), Section 151.319, Tax Code, is |
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| 11 | 11 | | amended to read as follows: |
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| 12 | 12 | | (f) In this section, "newspaper" means a publication that is |
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| 13 | 13 | | printed on newsprint, the average sales price of which for each copy |
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| 14 | 14 | | over a 30-day period does not exceed $3 [$1.50], and that is printed |
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| 15 | 15 | | and distributed at a daily, weekly, or other short interval for the |
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| 16 | 16 | | dissemination of news of a general character and of a general |
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| 17 | 17 | | interest. "Newspaper" does not include a magazine, handbill, |
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| 18 | 18 | | circular, flyer, sales catalog, or similar printed item unless the |
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| 19 | 19 | | printed item is printed for distribution as a part of a newspaper |
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| 20 | 20 | | and is actually distributed as a part of a newspaper. For the |
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| 21 | 21 | | purposes of this section, an advertisement is news of a general |
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| 22 | 22 | | character and of a general interest. Notwithstanding any other |
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| 23 | 23 | | provision of this subsection, "newspaper" includes: |
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| 24 | 24 | | (1) a publication containing articles and essays of |
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| 25 | 25 | | general interest by various writers and advertisements that is |
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| 26 | 26 | | produced for the operator of a licensed and certified carrier of |
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| 27 | 27 | | persons and distributed by the operator to its customers during |
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| 28 | 28 | | their travel on the carrier; and |
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| 29 | 29 | | (2) a publication for the dissemination of news of a |
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| 30 | 30 | | general character and of a general interest that is printed on |
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| 31 | 31 | | newsprint and distributed to the general public free of charge at a |
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| 32 | 32 | | daily, weekly, or other short interval. |
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| 33 | 33 | | SECTION 2. The change in law made by this Act does not |
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| 34 | 34 | | affect taxes imposed before the effective date of this Act. Taxes |
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| 35 | 35 | | imposed before the effective date of this Act are governed by the |
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| 36 | 36 | | law in effect when the taxes were imposed, and that law is continued |
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| 37 | 37 | | in effect for purposes of the liability for and collection of those |
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| 38 | 38 | | taxes. |
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| 39 | 39 | | SECTION 3. This Act takes effect July 1, 2013, if it |
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| 40 | 40 | | receives a vote of two-thirds of all the members elected to each |
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| 41 | 41 | | house, as provided by Section 39, Article III, Texas Constitution. |
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| 42 | 42 | | If this Act does not receive the vote necessary for effect on that |
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| 43 | 43 | | date, this Act takes effect October 1, 2013. |
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