84R6818 CBH-D
By: Darby H.B. No. 3304
A BILL TO BE ENTITLED
AN ACT
relating to an exemption from the sales and use tax for tangible
personal property sold to or used by certain state data center
services providers.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended
by adding Section 151.3095 to read as follows:
Sec. 151.3095. STATE DATA CENTER SERVICES PROVIDER. (a) In
this section:
(1) "Data center services program" means the program
operated by the Department of Information Resources to provide
fully managed server, mainframe, and bulk print and mail services.
(2) "State data center services provider" means a
person with which the Department of Information Resources contracts
to provide hardware, software, tools, or technical staff to state
agencies or for state agency use under the data center services
program.
(b) Tangible personal property sold to or used by a state
data center services provider is exempted from the taxes imposed by
this chapter if:
(1) the tangible personal property is sold to or used
by the state data center services provider on behalf of a state
agency; and
(2) the tangible personal property is used by the
state agency or is used by the state data center services provider
to provide services to the state agency under the data center
services program.
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 of taxes due and for civil and criminal enforcement of
the liability for those taxes.
SECTION 3. This Act takes effect September 1, 2015.