| 1 | 1 | | By: Seliger S.B. No. 1030 |
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| 2 | 2 | | (In the Senate - Filed March 6, 2015; March 11, 2015, read |
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| 3 | 3 | | first time and referred to Committee on Finance; May 7, 2015, |
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| 4 | 4 | | reported adversely, with favorable Committee Substitute by the |
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| 5 | 5 | | following vote: Yeas 11, Nays 0, 1 present not voting; |
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| 6 | 6 | | May 7, 2015, sent to printer.) |
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| 7 | 7 | | Click here to see the committee vote |
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| 8 | 8 | | COMMITTEE SUBSTITUTE FOR S.B. No. 1030 By: Eltife |
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| 9 | 9 | | |
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| 10 | 10 | | |
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| 11 | 11 | | A BILL TO BE ENTITLED |
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| 12 | 12 | | AN ACT |
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| 13 | 13 | | relating to a sales and use tax exemption for certain equipment used |
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| 14 | 14 | | for digital audio broadcasting. |
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| 15 | 15 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 16 | 16 | | SECTION 1. Section 151.3185, Tax Code, is amended by adding |
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| 17 | 17 | | Subsection (g) to read as follows: |
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| 18 | 18 | | (g) Tangible personal property that is sold to an entity to |
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| 19 | 19 | | which 47 C.F.R. Section 73.404(a) applies is exempt from the taxes |
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| 20 | 20 | | imposed by this chapter if the property is necessary to provide the |
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| 21 | 21 | | broadcast service described by 47 C.F.R. Section 73.403 or 73.404. |
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| 22 | 22 | | SECTION 2. The change in law made by this Act does not |
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| 23 | 23 | | affect tax liability accruing before the effective date of this |
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| 24 | 24 | | Act. That liability continues in effect as if this Act had not been |
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| 25 | 25 | | enacted, and the former law is continued in effect for the |
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| 26 | 26 | | collection and enforcement of those taxes. |
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| 27 | 27 | | SECTION 3. This Act takes effect September 1, 2015. |
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| 28 | 28 | | * * * * * |
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