84R9027 BEF-D
By: Seliger S.B. No. 1226
A BILL TO BE ENTITLED
AN ACT
relating to a sales and use tax exemption for certain equipment used
for digital audio broadcasting.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.3185, Tax Code, is amended by adding
Subsection (g) to read as follows:
(g) Tangible personal property that is sold to an entity to
which 47 C.F.R. Section 73.404(a) applies is exempt from the taxes
imposed by this chapter if the property is necessary to provide the
broadcast service described by 47 C.F.R. Section 73.403 or 73.404.
SECTION 2. The amendment made by this Act to Section
151.3185, Tax Code, is a clarification of existing law and does not
imply that Section 151.3185, Tax Code, before the amendment made by
this Act, may be construed as inconsistent with Section 151.3185,
Tax Code, as amended by this Act.
SECTION 3. This Act takes effect September 1, 2015.