| 1 | 1 | | 84R12175 GRM-D |
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| 2 | 2 | | By: Raney H.B. No. 2844 |
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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 application of the sales and use tax to the lease or |
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| 8 | 8 | | rental to a full service event business of certain tangible |
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| 9 | 9 | | personal property. |
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| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 11 | 11 | | SECTION 1. Section 151.006, Tax Code, is amended by adding |
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| 12 | 12 | | Subsection (e) to read as follows: |
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| 13 | 13 | | (e) A sale for resale includes the lease or rental of |
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| 14 | 14 | | reusable tangible personal property to a full service event |
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| 15 | 15 | | business if the full service event business uses the property in a |
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| 16 | 16 | | sale of a taxable item. In this subsection, "full service event |
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| 17 | 17 | | business" means a person engaged in the business of preparing and |
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| 18 | 18 | | serving meals, drinks, or other food products for events held at |
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| 19 | 19 | | locations designated by customers who also provides at least one of |
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| 20 | 20 | | the following for those events: |
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| 21 | 21 | | (1) staff; |
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| 22 | 22 | | (2) rentals of tangible personal property; |
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| 23 | 23 | | (3) design elements; or |
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| 24 | 24 | | (4) floral items. |
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| 25 | 25 | | SECTION 2. The changes in law made by this Act do not affect |
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| 26 | 26 | | tax liability accruing before the effective date of this Act. That |
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| 27 | 27 | | liability continues in effect as if this Act had not been enacted, |
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| 28 | 28 | | and the former law is continued in effect for the collection of |
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| 29 | 29 | | taxes due and for civil and criminal enforcement of the liability |
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| 30 | 30 | | for those taxes. |
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| 31 | 31 | | SECTION 3. This Act takes effect immediately if it receives |
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| 32 | 32 | | a vote of two-thirds of all the members elected to each house, as |
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| 33 | 33 | | provided by Section 39, Article III, Texas Constitution. If this |
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| 34 | 34 | | Act does not receive the vote necessary for immediate effect, this |
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| 35 | 35 | | Act takes effect September 1, 2015. |
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