| 1 | | - | By: Kacal, Raney, Springer H.B. No. 2507 |
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| 2 | | - | (Senate Sponsor - Seliger) |
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| 3 | | - | (In the Senate - Received from the House May 7, 2015; |
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| 4 | | - | May 7, 2015, read first time and referred to Committee on Finance; |
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| 5 | | - | May 14, 2015, reported favorably by the following vote: Yeas 13, |
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| 6 | | - | Nays 0, 1 present not voting; May 14, 2015, sent to printer.) |
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| 7 | | - | Click here to see the committee vote |
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| 1 | + | H.B. No. 2507 |
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| 11 | 4 | | AN ACT |
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| 12 | 5 | | relating to a sales and use tax exemption for certain equipment used |
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| 13 | 6 | | for digital audio broadcasting. |
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| 14 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 15 | 8 | | SECTION 1. Section 151.3185, Tax Code, is amended by adding |
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| 16 | 9 | | Subsection (g) to read as follows: |
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| 17 | 10 | | (g) Tangible personal property that is sold to an entity to |
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| 18 | 11 | | which 47 C.F.R. Section 73.404(a) applies is exempt from the taxes |
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| 19 | 12 | | imposed by this chapter if the property is necessary to provide the |
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| 20 | 13 | | broadcast service described by 47 C.F.R. Section 73.403 or 73.404. |
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| 21 | 14 | | SECTION 2. The change in law made by this Act does not |
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| 22 | 15 | | affect tax liability accruing before the effective date of this |
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| 23 | 16 | | Act. That liability continues in effect as if this Act had not been |
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| 24 | 17 | | enacted, and the former law is continued in effect for the |
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| 25 | 18 | | collection and enforcement of those taxes. |
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| 26 | 19 | | SECTION 3. This Act takes effect September 1, 2015. |
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| 27 | | - | * * * * * |
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| 20 | + | ______________________________ ______________________________ |
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| 21 | + | President of the Senate Speaker of the House |
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| 22 | + | I certify that H.B. No. 2507 was passed by the House on May 6, |
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| 23 | + | 2015, by the following vote: Yeas 130, Nays 14, 2 present, not |
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| 24 | + | voting. |
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| 25 | + | ______________________________ |
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| 26 | + | Chief Clerk of the House |
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| 27 | + | I certify that H.B. No. 2507 was passed by the Senate on May |
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| 28 | + | 20, 2015, by the following vote: Yeas 26, Nays 3, 1 present, not |
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| 29 | + | voting. |
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| 30 | + | ______________________________ |
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| 31 | + | Secretary of the Senate |
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| 32 | + | APPROVED: _____________________ |
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| 33 | + | Date |
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| 34 | + | _____________________ |
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| 35 | + | Governor |
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