| 1 | 1 | | 84R6818 CBH-D |
|---|
| 2 | 2 | | By: Darby H.B. No. 3304 |
|---|
| 3 | 3 | | |
|---|
| 4 | 4 | | |
|---|
| 5 | 5 | | A BILL TO BE ENTITLED |
|---|
| 6 | 6 | | AN ACT |
|---|
| 7 | 7 | | relating to an exemption from the sales and use tax for tangible |
|---|
| 8 | 8 | | personal property sold to or used by certain state data center |
|---|
| 9 | 9 | | services providers. |
|---|
| 10 | 10 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
|---|
| 11 | 11 | | SECTION 1. Subchapter H, Chapter 151, Tax Code, is amended |
|---|
| 12 | 12 | | by adding Section 151.3095 to read as follows: |
|---|
| 13 | 13 | | Sec. 151.3095. STATE DATA CENTER SERVICES PROVIDER. (a) In |
|---|
| 14 | 14 | | this section: |
|---|
| 15 | 15 | | (1) "Data center services program" means the program |
|---|
| 16 | 16 | | operated by the Department of Information Resources to provide |
|---|
| 17 | 17 | | fully managed server, mainframe, and bulk print and mail services. |
|---|
| 18 | 18 | | (2) "State data center services provider" means a |
|---|
| 19 | 19 | | person with which the Department of Information Resources contracts |
|---|
| 20 | 20 | | to provide hardware, software, tools, or technical staff to state |
|---|
| 21 | 21 | | agencies or for state agency use under the data center services |
|---|
| 22 | 22 | | program. |
|---|
| 23 | 23 | | (b) Tangible personal property sold to or used by a state |
|---|
| 24 | 24 | | data center services provider is exempted from the taxes imposed by |
|---|
| 25 | 25 | | this chapter if: |
|---|
| 26 | 26 | | (1) the tangible personal property is sold to or used |
|---|
| 27 | 27 | | by the state data center services provider on behalf of a state |
|---|
| 28 | 28 | | agency; and |
|---|
| 29 | 29 | | (2) the tangible personal property is used by the |
|---|
| 30 | 30 | | state agency or is used by the state data center services provider |
|---|
| 31 | 31 | | to provide services to the state agency under the data center |
|---|
| 32 | 32 | | services program. |
|---|
| 33 | 33 | | SECTION 2. The change in law made by this Act does not |
|---|
| 34 | 34 | | affect tax liability accruing before the effective date of this |
|---|
| 35 | 35 | | Act. That liability continues in effect as if this Act had not been |
|---|
| 36 | 36 | | enacted, and the former law is continued in effect for the |
|---|
| 37 | 37 | | collection of taxes due and for civil and criminal enforcement of |
|---|
| 38 | 38 | | the liability for those taxes. |
|---|
| 39 | 39 | | SECTION 3. This Act takes effect September 1, 2015. |
|---|