Texas 2015 - 84th Regular

Texas Senate Bill SB140 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1		-	By: Perry S.B. No. 140
2		-	(Craddick)
	1	+	S.B. No. 140
3	2
4	3
5		-	A BILL TO BE ENTITLED
6	4		AN ACT
7	5		relating to a sales and use tax exemption for telecommunications
8	6		services used for the navigation of certain farm and ranch
9	7		machinery and equipment.
10	8		BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
11	9		SECTION 1. Section 151.1551(a), Tax Code, is amended to
12	10		read as follows:
13	11		(a) This section applies to an exemption provided by:
14	12		(1) Section [Sections] 151.316(a)(6), (7), (8), (10),
15	13		(11), [and] (12), or (14);
16	14		(2) Section 151.316(b) for tangible personal property
17	15		used in the production of agricultural products for sale;
18	16		(3) Section 151.3162(b) for tangible personal
19	17		property used in the production of timber for sale;
20	18		(4) Sections 151.317(a)(5) and (11) for electricity
21	19		used in agriculture or timber operations; and
22	20		(5) Section 151.3111 for services performed on
23	21		tangible personal property exempted under Section 151.316(a)(6),
24	22		(7), (8), (10), (11), or (12), 151.316(b), or 151.3162(b).
25	23		SECTION 2. Section 151.316(a), Tax Code, is amended to read
26	24		as follows:
27	25		(a) Subject to Section 151.1551, the following items are
28	26		exempted from the taxes imposed by this chapter:
29	27		(1) horses, mules, and work animals;
30	28		(2) animal life the products of which ordinarily
31	29		constitute food for human consumption;
32	30		(3) feed for farm and ranch animals;
33	31		(4) feed for animals that are held for sale in the
34	32		regular course of business;
35	33		(5) seeds and annual plants the products of which:
36	34		(A) ordinarily constitute food for human
37	35		consumption;
38	36		(B) are to be sold in the regular course of
39	37		business; or
40	38		(C) are used to produce feed for animals exempted
41	39		by this section;
42	40		(6) fertilizers, fungicides, insecticides,
43	41		herbicides, defoliants, and desiccants exclusively used or
44	42		employed on a farm or ranch in the production of:
45	43		(A) food for human consumption;
46	44		(B) feed for animal life; or
47	45		(C) other agricultural products to be sold in the
48	46		regular course of business;
49	47		(7) machinery and equipment exclusively used or
50	48		employed on a farm or ranch in the building or maintaining of roads
51	49		or water facilities or in the production of:
52	50		(A) food for human consumption;
53	51		(B) grass;
54	52		(C) feed for animal life; or
55	53		(D) other agricultural products to be sold in the
56	54		regular course of business;
57	55		(8) machinery and equipment exclusively used in, and
58	56		pollution control equipment required as a result of, the
59	57		processing, packing, or marketing of agricultural products by an
60	58		original producer at a location operated by the original producer
61	59		for processing, packing, or marketing the producer's own products
62	60		if:
63	61		(A) 50 percent or more of the products processed,
64	62		packed, or marketed at or from the location are produced by the
65	63		original producer and not purchased or acquired from others; and
66	64		(B) the producer does not process, pack, or
67	65		market for consideration any agricultural products that belong to
68	66		other persons in an amount greater than five percent of the total
69	67		agricultural products processed, packed, or marketed by the
70	68		producer;
71	69		(9) ice exclusively used by commercial fishing boats
72	70		in the storing of aquatic species including but not limited to
73	71		shrimp, other crustaceans, finfish, mollusks, and other similar
74	72		creatures;
75	73		(10) tangible personal property, including a tire,
76	74		sold or used to be installed as a component part of a motor vehicle,
77	75		machinery, or other equipment exclusively used or employed on a
78	76		farm or ranch in the building or maintaining of roads or water
79	77		facilities or in the production of:
80	78		(A) food for human consumption;
81	79		(B) grass;
82	80		(C) feed for animal life; or
83	81		(D) other agricultural products to be sold in the
84	82		regular course of business;
85	83		(11) machinery and equipment exclusively used in an
86	84		agricultural aircraft operation, as defined by 14 C.F.R. Section
87	85		137.3;
88	86		(12) tangible personal property incorporated into a
89	87		structure that is used for the disposal of poultry carcasses in
90	88		accordance with Section 26.303, Water Code; [and]
91	89		(13) tangible personal property incorporated into or
92	90		attached to a structure that is located on a commercial dairy farm,
93	91		is used or employed exclusively for the production of milk, and is:
94	92		(A) a free-stall dairy barn; or
95	93		(B) a dairy structure used solely for maternity
96	94		purposes; and
97	95		(14) telecommunications services exclusively provided
98	96		or used for the navigation of machinery and equipment exclusively
99	97		used or employed on a farm or ranch in the building or maintaining
100	98		of roads or water facilities or in the production of:
101	99		(A) food for human consumption;
102	100		(B) grass;
103	101		(C) feed for animal life; or
104	102		(D) other agricultural products to be sold in the
105	103		regular course of business.
106	104		SECTION 3. The changes in law made by this Act do not affect
107	105		tax liability accruing before the effective date of this Act. That
108	106		liability continues in effect as if this Act had not been enacted,
109	107		and the former law is continued in effect for the collection and
110	108		enforcement of those taxes.
111	109		SECTION 4. This Act takes effect September 1, 2015.
	110	+	______________________________ ______________________________
	111	+	President of the Senate Speaker of the House
	112	+	I hereby certify that S.B. No. 140 passed the Senate on
	113	+	March 30, 2015, by the following vote: Yeas 30, Nays 0.
	114	+	______________________________
	115	+	Secretary of the Senate
	116	+	I hereby certify that S.B. No. 140 passed the House on
	117	+	May 15, 2015, by the following vote: Yeas 136, Nays 3,
	118	+	two present not voting.
	119	+	______________________________
	120	+	Chief Clerk of the House
	121	+	Approved:
	122	+	______________________________
	123	+	Date
	124	+	______________________________
	125	+	Governor