Texas 2015 - 84th Regular

Texas House Bill HB85 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New	Differences
1	1	84R476 BEF-D
2	2	By: Craddick, Springer, Burrows H.B. No. 85
3	3
4	4
5	5	A BILL TO BE ENTITLED
6	6	AN ACT
7	7	relating to a sales and use tax exemption for telecommunications
8	8	services used for the navigation of certain farm and ranch
9	9	machinery and equipment.
10	10	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	11	SECTION 1. Section 151.1551(a), Tax Code, is amended to
12	12	read as follows:
13	13	(a) This section applies to an exemption provided by:
14	14	(1) Section [Sections] 151.316(a)(6), (7), (8), (10),
15	15	(11), [and] (12), or (14);
16	16	(2) Section 151.316(b) for tangible personal property
17	17	used in the production of agricultural products for sale;
18	18	(3) Section 151.3162(b) for tangible personal
19	19	property used in the production of timber for sale;
20	20	(4) Sections 151.317(a)(5) and (11) for electricity
21	21	used in agriculture or timber operations; and
22	22	(5) Section 151.3111 for services performed on
23	23	tangible personal property exempted under Section 151.316(a)(6),
24	24	(7), (8), (10), (11), or (12), 151.316(b), or 151.3162(b).
25	25	SECTION 2. Section 151.316(a), Tax Code, is amended to read
26	26	as follows:
27	27	(a) Subject to Section 151.1551, the following items are
28	28	exempted from the taxes imposed by this chapter:
29	29	(1) horses, mules, and work animals;
30	30	(2) animal life the products of which ordinarily
31	31	constitute food for human consumption;
32	32	(3) feed for farm and ranch animals;
33	33	(4) feed for animals that are held for sale in the
34	34	regular course of business;
35	35	(5) seeds and annual plants the products of which:
36	36	(A) ordinarily constitute food for human
37	37	consumption;
38	38	(B) are to be sold in the regular course of
39	39	business; or
40	40	(C) are used to produce feed for animals exempted
41	41	by this section;
42	42	(6) fertilizers, fungicides, insecticides,
43	43	herbicides, defoliants, and desiccants exclusively used or
44	44	employed on a farm or ranch in the production of:
45	45	(A) food for human consumption;
46	46	(B) feed for animal life; or
47	47	(C) other agricultural products to be sold in the
48	48	regular course of business;
49	49	(7) machinery and equipment exclusively used or
50	50	employed on a farm or ranch in the building or maintaining of roads
51	51	or water facilities or in the production of:
52	52	(A) food for human consumption;
53	53	(B) grass;
54	54	(C) feed for animal life; or
55	55	(D) other agricultural products to be sold in the
56	56	regular course of business;
57	57	(8) machinery and equipment exclusively used in, and
58	58	pollution control equipment required as a result of, the
59	59	processing, packing, or marketing of agricultural products by an
60	60	original producer at a location operated by the original producer
61	61	for processing, packing, or marketing the producer's own products
62	62	if:
63	63	(A) 50 percent or more of the products processed,
64	64	packed, or marketed at or from the location are produced by the
65	65	original producer and not purchased or acquired from others; and
66	66	(B) the producer does not process, pack, or
67	67	market for consideration any agricultural products that belong to
68	68	other persons in an amount greater than five percent of the total
69	69	agricultural products processed, packed, or marketed by the
70	70	producer;
71	71	(9) ice exclusively used by commercial fishing boats
72	72	in the storing of aquatic species including but not limited to
73	73	shrimp, other crustaceans, finfish, mollusks, and other similar
74	74	creatures;
75	75	(10) tangible personal property, including a tire,
76	76	sold or used to be installed as a component part of a motor vehicle,
77	77	machinery, or other equipment exclusively used or employed on a
78	78	farm or ranch in the building or maintaining of roads or water
79	79	facilities or in the production of:
80	80	(A) food for human consumption;
81	81	(B) grass;
82	82	(C) feed for animal life; or
83	83	(D) other agricultural products to be sold in the
84	84	regular course of business;
85	85	(11) machinery and equipment exclusively used in an
86	86	agricultural aircraft operation, as defined by 14 C.F.R. Section
87	87	137.3;
88	88	(12) tangible personal property incorporated into a
89	89	structure that is used for the disposal of poultry carcasses in
90	90	accordance with Section 26.303, Water Code; [and]
91	91	(13) tangible personal property incorporated into or
92	92	attached to a structure that is located on a commercial dairy farm,
93	93	is used or employed exclusively for the production of milk, and is:
94	94	(A) a free-stall dairy barn; or
95	95	(B) a dairy structure used solely for maternity
96	96	purposes; and
97	97	(14) telecommunications services exclusively provided
98	98	or used for the navigation of machinery and equipment exclusively
99	99	used or employed on a farm or ranch in the building or maintaining
100	100	of roads or water facilities or in the production of:
101	101	(A) food for human consumption;
102	102	(B) grass;
103	103	(C) feed for animal life; or
104	104	(D) other agricultural products to be sold in the
105	105	regular course of business.
106	106	SECTION 3. The changes in law made by this Act do not affect
107	107	tax liability accruing before the effective date of this Act. That
108	108	liability continues in effect as if this Act had not been enacted,
109	109	and the former law is continued in effect for the collection and
110	110	enforcement of those taxes.
111	111	SECTION 4. This Act takes effect September 1, 2015.