By: Bonnen of Brazoria H.B. No. 3484
A BILL TO BE ENTITLED
AN ACT
relating to state and local sales and use taxes.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Subchapter A, Chapter 151, Tax Code, is amended
by adding Section 151.0037 to read as follows:
Sec. 151.0037. "INCIDENTAL." "Incidental" means to be
subordinate to, or to be a minor accompaniment to, another thing.
SECTION 2. Section 151.0101(a), Tax Code, is amended to
read as follows:
(a) "Taxable services" means:
(1) amusement services;
(2) cable television services;
(3) personal services;
(4) motor vehicle parking and storage services;
(5) the repair, remodeling, maintenance, and
restoration of tangible personal property, except:
(A) aircraft;
(B) a ship, boat, or other vessel, other than:
(i) a taxable boat or motor as defined by
Section 160.001;
(ii) a sports fishing boat; or
(iii) any other vessel used for pleasure;
(C) the repair, maintenance, and restoration of a
motor vehicle; and
(D) the repair, maintenance, creation, and
restoration of a computer program, including its development and
modification, not sold by the person performing the repair,
maintenance, creation, or restoration service;
(6) telecommunications services;
(7) credit reporting services;
(8) debt collection services;
(9) insurance services;
(10) information services;
(11) real property services;
(12) data processing services;
(13) real property repair and remodeling;
(14) security services;
(15) telephone answering services;
(16) Internet access service; [and]
(17) a sale by a transmission and distribution
utility, as defined in Section 31.002, Utilities Code, of
transmission or delivery of service directly to an electricity
end-use customer whose consumption of electricity is subject to
taxation under this chapter; and
(18) ticket scalping.
SECTION 3. Section 151.051(b), Tax Code, is amended to read
as follows:
(b) The sales tax rate is 6.24 [6-1/4] percent of the sales
price of the taxable item sold.
SECTION 4. Section 151.202, Tax Code, is amended by adding
Subsection (c) to read as follows:
(c) An application that is filed electronically complies
with the signature requirement under Subsection (b).
SECTION 5. Section 151.359(j), Tax Code, is repealed.
SECTION 6. The changes in law made by this Act do 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 7. This Act takes effect September 1, 2015.