H.B. No. 2507
AN ACT
relating to a sales and use tax exemption for certain equipment used
for digital audio broadcasting.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.3185, Tax Code, is amended by adding
Subsection (g) to read as follows:
(g) Tangible personal property that is sold to an entity to
which 47 C.F.R. Section 73.404(a) applies is exempt from the taxes
imposed by this chapter if the property is necessary to provide the
broadcast service described by 47 C.F.R. Section 73.403 or 73.404.
SECTION 2. 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 and enforcement of those taxes.
SECTION 3. This Act takes effect September 1, 2015.
______________________________ ______________________________
President of the Senate Speaker of the House
I certify that H.B. No. 2507 was passed by the House on May 6,
2015, by the following vote: Yeas 130, Nays 14, 2 present, not
voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 2507 was passed by the Senate on May
20, 2015, by the following vote: Yeas 26, Nays 3, 1 present, not
voting.
______________________________
Secretary of the Senate
APPROVED: _____________________
Date
_____________________
Governor