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