| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 84R9027 BEF-D | |
| 2 | 2 | By: Seliger S.B. No. 1226 | |
| 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 certain equipment used | |
| 8 | 8 | for digital audio broadcasting. | |
| 9 | 9 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 10 | 10 | SECTION 1. Section 151.3185, Tax Code, is amended by adding | |
| 11 | 11 | Subsection (g) to read as follows: | |
| 12 | 12 | (g) Tangible personal property that is sold to an entity to | |
| 13 | 13 | which 47 C.F.R. Section 73.404(a) applies is exempt from the taxes | |
| 14 | 14 | imposed by this chapter if the property is necessary to provide the | |
| 15 | 15 | broadcast service described by 47 C.F.R. Section 73.403 or 73.404. | |
| 16 | 16 | SECTION 2. The amendment made by this Act to Section | |
| 17 | 17 | 151.3185, Tax Code, is a clarification of existing law and does not | |
| 18 | 18 | imply that Section 151.3185, Tax Code, before the amendment made by | |
| 19 | 19 | this Act, may be construed as inconsistent with Section 151.3185, | |
| 20 | 20 | Tax Code, as amended by this Act. | |
| 21 | 21 | SECTION 3. This Act takes effect September 1, 2015. |