84R9786 CBH-F
By: Taylor of Collin S.B. No. 755
A BILL TO BE ENTITLED
AN ACT
relating to the application of the sales and use tax to certain
computer program transactions.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 151.006, Tax Code, is amended by adding
Subsection (d) to read as follows:
(d) A sale for resale includes the sale of a computer
program to a provider of Internet hosting who acquires the computer
program for the purpose of selling the right to use the computer
program to an unrelated user of Internet hosting services.
Notwithstanding Section 151.302(b), this subsection applies
regardless of whether the unrelated user of Internet hosting
services purchases the right to use the computer program from the
provider of Internet hosting through the acquisition of a license,
for a fee without a license, or as part of a service. In this
subsection, "Internet hosting" has the meaning assigned by Section
151.108(a).
SECTION 2. The changes in law made by this Act do not affect
tax liability accruing before the effective date of this Act. That
liability continues in effect as if this Act had not been enacted,
and the former law is continued in effect for the collection of
taxes due and for civil and criminal enforcement of the liability
for those taxes.
SECTION 3. This Act takes effect immediately if it receives
a vote of two-thirds of all the members elected to each house, as
provided by Section 39, Article III, Texas Constitution. If this
Act does not receive the vote necessary for immediate effect, this
Act takes effect September 1, 2015.